Agency Notices

​Titles with Notices posted 01 | 31


​Title 01

​Regulatory Review & Evaluation

​In accordance with State Government Article, §§10-130—10-139, Annotated Code of Maryland, each State agency that adopts regulations must review those regulations every 8 years, unless exempt under §10-132.1. ​The purpose of the review is to determine whether the regulations are necessary for the public interest, continue to be supported by statutory authority and judicial opinion, or are appropriate for amendment or repeal.

​The review is implemented by Executive Order 01.01.2003.20 which also sets the schedule for performing the review. The evaluation report prepared by the responsible agency is also submitted to the Administrative, Executive, and Legislative Review Committee (AELR) of the General Assembly for approval.

At the option of the State agency, notices pertaining to the review process may appear on this web site. Questions regarding individual agency evaluations should ​​be addressed to those agencies. ​Questions regarding the evaluation process may be submitted through our support link at support@sos.state.md.us​.​

​Title 03 Comptroller of the Treasury

Regulatory Re​view & Evaluation

Notice of Opportunity for Public Comment​

​

Pursuant to its work plan, the Comptroller will evaluate the need to retain, amend, or repeal any obsolete or duplicative provisions based on whether the regulations are:

  • Still necessary for the public interest;
  • Drafted in a clear and understandable manner;
  • Still supported by statutory authority and judicial opinions and consistent with federal and other State regulations;
  • Still effective in accomplishing the intended purpose of the regulations; and
  • Obsolete or otherwise appropriate for amendment or repeal.

The Comptroller would like to provide interested parties with an opportunity to participate in the review and evaluation process by submitting comments on these regulations. The comments may address concerns about the regulations. If the comments include suggested changes to the regulations, please be as specific as possible and provide langu​​age for the suggested changes.

Comments should be directed to Krista Sermon, Manager, Office of Law and Policy, and transmitted by mail to Comptroller of Maryland, 80 Calvert Street, Room 409b, Annapolis, Maryland 21401, or by email to ksermon@marylandtaxes.gov. Comments must be received by October 29, 2021. In accordance with the Regulatory Review and Evaluation Act, State Government Article, §§10-130—10-139, Annotated Code of Maryland, the Comptroller of the Treasury is currently reviewing and evaluating the following chapters of COMAR:​​

Subtitle 01 OFFICE OF THE COMPTROLLER

  • 03.01.01 General Regulations
  • 03.01.02 Tax Payments—Immediately Available Funds
  • 03.01.03 Record-Keeping Requirements for Records Created by Computer and Electronic Systems

Subtitle 02 ALCOHOL AND TOBACCO TAX

  • 03.02.01 Alcoholic Beverages
  • 03.02.02 Tobacco Tax
  • 03.02.03 Maryland Cigarette Sales Below Cost Act
  • 03.02.04 Administration
  • 03.02.05 Alcoholic Beverage Trade Practices
  • 03.02.06 Fire Safety Performance Standard for Cigarettes

Subtitle 03 MOTOR FUEL TAX

  • 03.03.01 Motor Fuel License and Tax
  • 03.03.02 Refund Claim—Motor Fuel Tax
  • 03.03.03 Petroleum Transporters
  • 03.03.04 Motor Carrier Tax
  • 03.03.05 Motor Fuel Inspection
  • 03.03.06 Emissions Control Compliance

Subtitle 04 INCOME TAX

  • 03.04.01 General Regulations
  • 03.04.02 Individual
  • 03.04.03 Corporations
  • 03.04.04 Special
  • 03.04.05 Tax Refund Intercept Program—Delinquent Debts
  • 03.04.06 Tax Refund Intercept Program—Child Support
  • 03.04.07 Pass-Through Entity Nonresident Tax
  • 03.04.08 Banks and Similar Institutions
  • 03.04.09 Credit for Employer-Provided Long-Term-Care Insurance
  • 03.04.10 Maryland Research and Development Tax Credit
  • 03.04.11 Arts and Entertainment Districts
  • 03.04.12 Nonresident Real Estate Withholding Tax
  • 03.04.13 Credit for Wages Paid to Qualified Ex-Felon Employee
  • 03.04.14 Corporate Income Tax Reporting
  • 03.04.15 Electronic Filing Requirements for Business Tax Credits

Subtitle 05 MISCELLANEOUS REVENUE

  • 03.05.01 Abandoned Property Regulations
  • 03.05.02 Abandoned Property Regulations—Notice of Assessment for Unclaimed Property

Subtitle 06 SALES AND USE TAX

  • 03.06.01 Sales and Use Tax
  • 03.06.02 General Regulations—Admissions and Amusement Tax
  • 03.06.03 Administrative and Procedural Regulations—Sales and Use, and Admissions and Amusement Taxes

Subtitle 07 CENTRAL PAYROLL BUREAU

  • 03.07.01 General Regulations

Subtitle 08 TIRE RECYCLING FEE

  • 03.08.01 General Regulations

Subtitle 09 GENERAL ACCOUNTING DIVISION

  • 03.09.01 General Regulations

Subtitle 10 MISCELLANEOUS ADMINISTRATION

  • 03.10.01 Slot Machines for Nonprofit Organizations