Comptroller of Maryland. Serving the People. Peter Franchot, Comptroller
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Title 03 - Subtitle 01 - Office of the Comptroller

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03.01.01   General Regulations
  .01 Inspection of Public Records
  .02 Petition for Promulgation, Amendment or Repeal of Regulations
  .03 Petition for Declaratory Ruling
  .04 Hearings and Appeals
  .05 Hearings Under the Administrative Procedure Act.
03.01.02   Tax Payments - Immediately Available Funds
  .01 Definitions
  .02 Requirements for Payment by Immediately Available Funds
  .03 Registration
  .04 Rules for Use of ACH Payments
  .05 Miscellaneous Filing and Reporting Provisions
  .06 Payment of Delinquent Taxes by Immediately Available Funds
03.01.03   Record-Keeping Requirements for Records Created by Computer and Electronic Systems
  .01 Purpose
  .02 Definitions
  .03 Record-Keeping Requirements--General
  .04 Record-Keeping Requirements--Machine-Sensible Records
  .05 Records Maintenance Requirements
  .06 Access to Machine-Sensible Records
  .07 Taxpayer Responsibility
  .08 Alternative Storage Media
  .09 Effect On Hard-Copy Record-Keeping Requirements
  .10 Records Retention--Time Period


 
Links for COMAR
Tax Law and Regulations
State Regulations
COMAR
  Title 03 - Subtitle 01 - Office of the Comptroller
  Title 03 - Subtitle 02 - Alcohol and Tobacco Tax
  Title 03 - Subtitle 03 - Motor Fuel Tax
  Title 03 - Subtitle 04 - Income Tax
  Title 03 - Subtitle 05 - Miscellaneous Revenue
  Title 03 - Subtitle 06 - Sales and Use Tax
  Title 03 - Subtitle 07 - Central Payroll Bureau
  Title 03 - Subtitle 08 - Tire Recycling Fee
  Title 03 - Subtitle 09 - General Accounting Division
 
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