Your Rights as a Maryland Taxpayer

Individuals and businesses remitting income, sales and use, admissions and amusement, motor fuel and/or alcohol and tobacco taxes have many rights under state law and the administrative policies of the Comptroller’s Office. It is a pleasure to provide you with this summary of your rights under Maryland law and the policies I have established as state comptroller to ensure fair treatment for all taxpayers.

Taxpayers Rights

Basic Rights

Appealing Assessments

Regarding Audits

Regarding Refunds