reglab/statecodes huggingface dataset:
2023 Maryland Statutes › Tax - General › Title 1 - Definitions; General Provisions › Subtitle 2 - General Provisions › Section 1-203 - Oaths

(a)    A requirement in this article that a document be under oath means that the document shall be supported by a signed statement made under the penalties of perjury that the contents of the document are true to the best of the knowledge, information, and belief of the individual making the statement.
(b)    The oath or affirmation shall be made:
(1)    before an individual authorized to administer oaths, who shall certify in writing to have administered the oath or taken the affirmation; or
(2)    by a signed statement that:
(i)    is in the document or attached to and made part of the document; and
(ii)    is expressly made under the penalties for perjury.
(c)    If the procedures provided in subsection (b)(2) of this section are used, the affidavit subjects the individual making it to the penalties for perjury to the same extent as an oath or affirmation made before an individual authorized to administer oaths.
(d)    A document made under oath shall be signed:
(1)    for a corporation, by an officer of the corporation authorized to do so;
(2)    for a sole proprietorship, by its owner; or
(3)    for a partnership, by a partner authorized to do so.
2023 Maryland Statutes › Tax - General › Title 1 - Definitions; General Provisions › Subtitle 2 - General Provisions › Section 1-204 - Compliance With Workers' Compensation Act

Before any license may be issued under this article to an employer to engage in an activity in which the employer may employ a covered employee, as defined in § 9-101 of the Labor and Employment Article, the employer shall file with the issuing authority:
(1)    a certificate of compliance with the Maryland Workers’ Compensation Act; or
(2)    the number of a workers’ compensation insurance policy or binder.
2023 Maryland Statutes › Tax - General › Title 1 - Definitions; General Provisions › Subtitle 2 - General Provisions › Section 1-205 - Renewal of Licenses or Permits; Verification of Payment of Taxes and Unemployment Insurance Contributions

(a)    A license or permit is considered renewed for purposes of this section if the license or permit is issued by a unit of State government to a person for the period immediately following a period for which the person previously possessed the same or a substantially similar license.
(b)    Before any license or permit issued by the Comptroller may be renewed, the Comptroller shall verify that the applicant has paid all undisputed taxes and unemployment insurance contributions payable to the Comptroller or the Secretary of Labor or that the applicant has provided for payment in a manner satisfactory to the unit responsible for collection.
2023 Maryland Statutes › Tax - General › Title 1 - Definitions; General Provisions › Subtitle 2 - General Provisions › Section 1-206 - Report on Implementation of Certain Tax Credits

(a)    This section does not apply to an income tax credit that:
(1)    was authorized under Title 10, Subtitle 7 of this article before July 1, 2021; or
(2)    has an annual fiscal impact of less than $5,000,000.
(b)    Within 1 year after the enactment of an income tax credit authorized under Title 10, Subtitle 7 of this article, a unit of State government required to administer the credit shall report, in accordance with § 2–1257 of the State Government Article, to the Senate Budget and Taxation Committee and the House Committee on Ways and Means on the measures that the unit has taken to implement the credit.
2023 Maryland Statutes › Tax - General › Title 1 - Definitions; General Provisions › Subtitle 2 - General Provisions › Section 1-207 - Tax Clinics for Low-Income Marylanders Fund -- Purpose -- Administration -- Funding -- Use for Grants -- Investments -- Expenditures

(a)    In this section, “Fund” means the Tax Clinics for Low–Income Marylanders Fund.
(b)    There is a Tax Clinics for Low–Income Marylanders Fund.
(c)    The purpose of the Fund is to provide grants to the University of Maryland School of Law, the University of Baltimore School of Law, and the Maryland Volunteer Lawyers Service to operate tax clinics for low–income Maryland residents.
(d)    The Comptroller shall administer the Fund.
(e)    (1)    The Fund is a special, nonlapsing fund that is not subject to § 7–302 of the State Finance and Procurement Article.
(2)    The State Treasurer shall hold the Fund separately, and the Comptroller shall account for the Fund.
(f)    The Fund consists of:
(1)    proceeds distributed to the Fund under § 17–317 of the Commercial Law Article;
(2)    money appropriated in the State budget for the Fund; and
(3)    any other money from any other source accepted for the benefit of the Fund.
(g)    (1)    Subject to paragraph (2) of this subsection, the Fund may be used only to provide grants to the University of Maryland School of Law, the University of Baltimore School of Law, and the Maryland Volunteer Lawyers Service to operate tax clinics for low–income Maryland residents.
(2)    For each fiscal year, the total amount of grant money expended from the Fund to support tax clinics shall be distributed as follows:
(i)    one–third to the University of Maryland School of Law;
(ii)    one–third to the University of Baltimore School of Law; and
(iii)    one–third to the Maryland Volunteer Lawyers Service.
(h)    Beginning in fiscal year 2024 and each fiscal year thereafter, the Governor may include in the annual budget bill an appropriation to the Fund.
(i)    (1)    The State Treasurer shall invest the money of the Fund in the same manner as other State money may be invested.
(2)    Any interest earnings of the Fund shall be credited to the General Fund of the State.
(j)    Expenditures from the Fund may be made only in accordance with the State budget.
(k)    Money expended from the Fund to support tax clinics at the University of Maryland School of Law, the University of Baltimore School of Law, and the Maryland Volunteer Lawyers Service is supplemental to and is not intended to take the place of funding that otherwise would be appropriated for tax clinics.
2023 Maryland Statutes › Tax - General › Title 1 - Definitions; General Provisions › Subtitle 3 - Tax Expenditure Evaluation Act › Section 1-301 - Definitions

(a)    In this subtitle the following words have the meanings indicated.
(b)    “Department” means the Department of Legislative Services.
(c)    “Evaluation” means the process of legislative review of a tax credit, exemption, or preference for which this subtitle provides.
2023 Maryland Statutes › Tax - General › Title 1 - Definitions; General Provisions › Subtitle 3 - Tax Expenditure Evaluation Act › Section 1-303 - Tax Credit Evaluations

(a)    Subject to subsections (b) and (c) of this section, on a request by the Senate Budget and Taxation Committee, the House Committee on Ways and Means, the Executive Director of the Department, or the Director of the Office of Policy Analysis in the Department, the Department shall conduct an evaluation of a State tax credit, exemption, or preference, or an aspect of a State tax credit, exemption, or preference.
(b)    On or before July 1, 2023, the Department shall conduct an evaluation of the tax credits under § 10–733 of this article (innovation investment incentive) and § 10–733.1 of this article (purchase of cybersecurity technology or service).
(c)    (1)    Beginning October 1, 2022, the Department shall conduct an evaluation at least once every 10 years of each income tax credit that is primarily claimed by business entities and has an annual fiscal impact exceeding $5,000,000.
(2)    In conducting a reevaluation of an income tax credit described under paragraph (1) of this subsection for which the Department has previously conducted an evaluation, the Department may conduct an expedited review of the income tax credit if the Department determines that there have been no substantial alterations to the income tax credit since the previous evaluation was conducted.
(d)    In consultation with the Senate Budget and Taxation Committee and the House Committee on Ways and Means, the Department shall publish on the Department’s website a schedule of the evaluations to be conducted by the Department.
2023 Maryland Statutes › Tax - General › Title 1 - Definitions; General Provisions › Subtitle 3 - Tax Expenditure Evaluation Act › Section 1-304 - Consultation and Preparation

For each evaluation required under this subtitle, the Department shall:
(1)    consult with:
(i)    the Department of Budget and Management;
(ii)    the Comptroller; and
(iii)    the department, instrumentality of the State, or local government that administers the tax credit, exemption, or preference under evaluation; and
(2)    prepare a plan for the evaluation.
2023 Maryland Statutes › Tax - General › Title 1 - Definitions; General Provisions › Subtitle 3 - Tax Expenditure Evaluation Act › Section 1-305 - Providing Information and Cooperation

During an evaluation, the Comptroller, the Department of Budget and Management, and the department, instrumentality of the State, or local government that administers the tax credit, exemption, or preference shall:
(1)    provide promptly any information that the Department requests; and
(2)    otherwise cooperate with the Department.
2023 Maryland Statutes › Tax - General › Title 1 - Definitions; General Provisions › Subtitle 3 - Tax Expenditure Evaluation Act › Section 1-306 - Evaluation on Tax Credits -- Report to General Assembly

(a)    The Department shall prepare a report on the evaluation that:
(1)    discusses, to the degree relevant:
(i)    the purpose for which the tax credit, exemption, or preference was established;
(ii)    whether the original intent of the tax credit, exemption, or preference is still appropriate;
(iii)    whether the tax credit, exemption, or preference is meeting its objectives;
(iv)    whether the purposes of the tax credit, exemption, or preference could be more efficiently and effectively carried out through alternative methods; and
(v)    the costs of providing the tax credit, exemption, or preference, including the administrative cost to the State and lost revenues to the State and local governments; and
(2)    include a recommendation on whether the tax credit, exemption, or preference should be continued, with or without changes, or terminated.
(b)    For each evaluation conducted by the Department, the Department shall report to the General Assembly, in accordance with § 2–1257 of the State Government Article, on the evaluation.
2023 Maryland Statutes › Tax - General › Title 1 - Definitions; General Provisions › Subtitle 4 - Whistleblower Reward Program › Section 1-401 - Definitions

(a)    In this subtitle the following words have the meanings indicated.
(b)    “Covered enforcement action” means an enforcement action brought by the Comptroller under this article that concerns:
(1)    (i)    the State and county income tax liability of an individual taxpayer or a couple that is married and files jointly whose federal adjusted gross income is at least $250,000; or
(ii)    the State and county tax liability of a business, including those persons who are jointly and severally liable for the State tax liability of a business under this article, the annual gross receipts or sales of which are at least $2,000,000; and
(2)    taxes in dispute exceeding $250,000.
(c)    “Original information” means information that:
(1)    is derived from the independent knowledge or analysis of a whistleblower;
(2)    is not known to the Comptroller from any other source, unless the whistleblower is the original source of the information;
(3)    is not exclusively derived from an allegation made in a judicial or administrative hearing, in a governmental report, hearing, audit, or investigation or from the news media, unless the whistleblower is a source of the information; and
(4)    is provided to the Comptroller in a sworn affidavit for the first time on or after October 1, 2021.
(d)    “Related action” means any judicial or administrative action brought by a State or local agency or entity based on the original information provided by a whistleblower to the Comptroller under this subtitle.
(e)    (1)    “Whistleblower” means an individual or entity who provides, or two or more individuals or entities acting jointly who provide, in accordance with this subtitle, information to the Comptroller in a sworn affidavit relating to a violation of State tax law, including a rule or regulation, that has occurred, is ongoing, or is about to occur.
(2)    “Whistleblower” includes an individual who provides information to a law enforcement agency before providing the information to the Comptroller.
2023 Maryland Statutes › Tax - General › Title 1 - Definitions; General Provisions › Subtitle 4 - Whistleblower Reward Program › Section 1-402 - Monetary Award to Whistleblower Who Materially Adds to Information Provided to Comptroller -- Allocation Among Multiple Whistleblowers

(a)    Subject to the limitations of this subtitle and except as provided in subsection (b) of this section, a whistleblower who voluntarily provides original information to the Comptroller in a sworn affidavit that, because of the original information, results in a final assessment in a covered enforcement action, or a successful outcome against a taxpayer in a related action, shall be entitled to receive a monetary award of at least 15% but not exceeding 30% of the taxes, penalties, and interest collected through the enforcement action or related action.
(b)    A whistleblower who provides information to the Comptroller in a sworn affidavit that is related to original information previously reported to the Comptroller by another whistleblower who is eligible for an award under subsection (a) of this section may not be entitled to an award unless the information provided by the whistleblower materially adds to the information previously reported to the Comptroller.
(c)    If two or more whistleblowers are eligible for an award under subsection (a) of this section arising out of the same covered enforcement action or related action:
(1)    the total award may not exceed 30% of the taxes, penalties, and interest collected through the enforcement action or related action; and
(2)    the Comptroller shall determine the allocation of the award among the eligible whistleblowers.
2023 Maryland Statutes › Tax - General › Title 1 - Definitions; General Provisions › Subtitle 4 - Whistleblower Reward Program › Section 1-404 - Contract Not Required -- Representation by Counsel -- Written Notice by Comptroller to Whistleblower -- Identification Information of Whistleblower Not Subject to Disclosure

(a)    A contract with the Comptroller, the Office of the Attorney General, or any other agency may not be required in order for a whistleblower to receive an award under this subtitle.
(b)    (1)    A whistleblower who makes a claim for an award under this subtitle may be represented by counsel.
(2)    (i)    A whistleblower who anonymously makes a claim for an award under this subtitle shall be represented by counsel if the whistleblower anonymously submits the information on which the claim is based.
(ii)    Before payment of an award claimed in accordance with subparagraph (i) of this paragraph, the whistleblower shall disclose the whistleblower’s identity and provide any other information that the Comptroller may require, directly or through counsel.
(3)    Nothing in this subsection may be construed to imply or infer that a whistleblower is entitled to compensation for any costs or attorney’s fees incurred to claim an award under this subtitle.
(c)    Within 15 days after receiving original information provided by a whistleblower, the Comptroller shall provide written notice to the whistleblower or, if the whistleblower is represented by counsel, the whistleblower’s attorney that:
(1)    acknowledges that the original information has been received by the Comptroller; and
(2)    indicates the name of the individual in the Comptroller’s Office who shall serve as a contact with the whistleblower.
(d)    (1)    Information that could reasonably be expected to reveal the identity of the whistleblower is not subject to disclosure under the Public Information Act.
(2)    Except as provided in paragraph (3) of this subsection, the Comptroller may not disclose any information that could reasonably be expected to reveal the identity of the whistleblower unless that information is required to be disclosed to a party in connection with an action or proceeding brought by the Comptroller  or otherwise by court order.
(3)    (i)    Subject to subparagraph (ii) of this paragraph, as determined by the Comptroller to be necessary to accomplish the purposes of this article, information that could be expected to reveal the identity of a whistleblower may be made available to appropriate regulatory and law enforcement authorities of this State, another state, the federal government, a foreign government, or self–regulatory organizations.
(ii)    An authority to which the Comptroller makes information available in accordance with subparagraph (i) of this paragraph shall agree to maintain that information in accordance with any assurances of confidentiality that the Comptroller deems appropriate.
2023 Maryland Statutes › Tax - General › Title 1 - Definitions; General Provisions › Subtitle 4 - Whistleblower Reward Program › Section 1-405 - Discrimination or Retaliation by Employer or Prospective Employer Against Whistleblower Prohibited -- Relief to Person Discriminated Against -- Prohibition Against Waiver of Rights and Remedies

(a)    A current or prospective employer, contractor, or agent may not discharge, demote, suspend, threaten, or harass, directly or indirectly, or in any other manner discriminate or retaliate against an individual in the terms and conditions of employment because of a lawful act done by that individual:
(1)    in providing information to the Comptroller or a law enforcement agency concerning a possible violation of State tax law, including a rule or regulation, that has occurred, is ongoing, or is about to occur;
(2)    in initiating, testifying in, or assisting in an investigation or judicial or administrative action of the Comptroller or law enforcement agency or a related action;
(3)    in reporting a violation of this title to another governmental entity or to a director, supervisor, or compliance officer of the employer, contractor, or agent; or
(4)    in refusing or declining any agreement that would provide for arbitration of claims arising under this article.
(b)    (1)    An individual who is discharged, demoted, suspended, threatened, harassed, or in any other manner discriminated or retaliated against in the terms and conditions of employment or is otherwise harmed or penalized by an employer or a prospective employer in violation of subsection (a) of this section shall be entitled to all relief necessary to make the individual whole, including:
(i)    an injunction to restrain continued discrimination;
(ii)    hiring, contracting, or reinstatement to the position that the individual would have had but for the discrimination or to an equivalent position;
(iii)    reinstatement of full fringe benefits and seniority rights;
(iv)    compensation for lost wages, benefits, and other remuneration, plus interest;
(v)    removal of any adverse personnel record entries based on or related to the violation; and
(vi)    compensation for any special damages sustained as a result of the discrimination, including litigation costs and reasonable attorney’s fees.
(2)    An individual seeking relief under this subsection may bring an action in the appropriate circuit court for relief.
(3)    Nothing in this subsection may be construed to limit the rights, privileges, or remedies of a whistleblower under federal or State law or under a collective bargaining agreement.
(c)    (1)    The rights and remedies provided for under this section may not be waived by an agreement, a policy form, or a condition of employment.
(2)    Salary and wages earned by a whistleblower during the whistleblower’s employment and any consideration provided to the whistleblower in connection with the whistleblower’s severance from employment may not be recovered by any action brought by the employer if the salary, wages, or consideration is related to original information provided by the whistleblower or the covered enforcement action.
2023 Maryland Statutes › Tax - General › Title 1 - Definitions; General Provisions › Subtitle 4 - Whistleblower Reward Program › Section 1-406 - Construction of Subtitle

Nothing in this subtitle may be construed to:
(1)    preempt, limit, or restrict the authority or discretion of the Comptroller to investigate or enforce a violation of this article;
(2)    limit any power otherwise granted in this article or other laws to the Comptroller, Attorney General, State agencies, or local governments to investigate or enforce possible violations of this article;
(3)    authorize a private right of action involving a violation of this article, except as specifically authorized in this article;
(4)    prevent or prohibit a person from voluntarily disclosing any information concerning a violation of this article to any law enforcement agency or self–regulatory organization; or
(5)    preempt, limit, restrict, or otherwise affect the rights and rewards provided to qui tam plaintiffs under the Maryland False Claims Act.
2023 Maryland Statutes › Tax - General › Title 1 - Definitions; General Provisions › Subtitle 4 - Whistleblower Reward Program › Section 1-407 - Annual Reports on Whistleblower Actions

On or before December 31, 2022, and each December 31 thereafter, the Comptroller shall report to the Governor and, in accordance with § 2–1257 of the State Government Article, the General Assembly on:
(1)    the total number of cases reported by whistleblowers during the previous fiscal year;
(2)    the number of cases that resulted in a payout to a whistleblower during the previous fiscal year;
(3)    the total amount of taxes collected by the State during the previous fiscal year as a result of the original information provided by whistleblowers; and
(4)    the total amount of rewards paid to whistleblowers under this subtitle during the previous fiscal year.
2023 Maryland Statutes › Tax - General › Title 1 - Definitions; General Provisions › Subtitle 4 - Whistleblower Reward Program › Section 1-408 - Adoption of Regulations on Submissions by Whistleblowers and Determinations of Awards

The Comptroller shall adopt regulations to implement this subtitle, including regulations establishing procedures for the submission of original information by whistleblowers and protocols governing the determination of awards in accordance with this subtitle and the timely payment of awards to whistleblowers.
2023 Maryland Statutes › Tax - General › Title 2 - Administration by Comptroller › Subtitle 1 - General Duties › Section 2-102 - Administration Generally

(a)    In addition to the duties set forth elsewhere in this article and in other articles of the Code, the Comptroller shall administer the laws that relate to:
(1)    the admissions and amusement tax;
(2)    the boxing and wrestling tax;
(3)    the digital advertising gross revenues tax;
(4)    the income tax;
(5)    the Maryland estate tax;
(6)    the Maryland generation–skipping transfer tax;
(7)    the motor carrier tax;
(8)    the motor fuel tax;
(9)    the sales and use tax; and
(10)    the savings and loan association franchise tax.
(b)    In cooperation with the Executive Director of the Alcohol and Tobacco Commission, and in addition to the duties set forth elsewhere in this article and in other articles of the Code, the Comptroller shall administer the laws that relate to:
(1)    the alcoholic beverage tax; and
(2)    the tobacco tax.
2023 Maryland Statutes › Tax - General › Title 2 - Administration by Comptroller › Subtitle 1 - General Duties › Section 2-102.1 - Legal Division -- Officers and Employees -- Duties of Division

(a)    There is a Legal Division in the Office of the Comptroller.
(b)    (1)    The head of the Legal Division is the Director.
(2)    Subject to the supervision of the Comptroller, the Director has administrative control of the Legal Division.
(c)    (1)    The Director shall appoint other officers and employees of the Legal Division in accordance with the provisions of the State Personnel and Pensions Article, including a minimum of six attorneys.
(2)    Officers and employees of the Legal Division are entitled to a salary as provided in the State budget.
(d)    The Legal Division shall:
(1)    provide expanded and detailed tax guidance to taxpayers, including private letter rulings; and
(2)    perform other related duties as assigned by the Comptroller in accordance with Title 13, Subtitle 1A of this article.
2023 Maryland Statutes › Tax - General › Title 2 - Administration by Comptroller › Subtitle 1 - General Duties › Section 2-103 - Regulations

The Comptroller shall adopt reasonable regulations:
(1)    to administer the provisions of the tax laws listed in § 2–102(a) of this subtitle; and
(2)    in cooperation with the Executive Director of the Alcohol and Tobacco Commission, to administer the provisions of the tax laws listed in § 2–102(b) of this subtitle.
2023 Maryland Statutes › Tax - General › Title 2 - Administration by Comptroller › Subtitle 1 - General Duties › Section 2-104 - Tax Forms

(a)    (1)    Subject to the requirements of § 2–110 of this subtitle and subsection (b) of this section, the Comptroller shall design the returns and other forms that, on completion, provide the information required for the administration of the tax laws listed in § 2–102 of this subtitle.
(2)    The Comptroller shall include on the income tax forms required under paragraph (1) of this section that are updated on an annual basis a demonstrative representation of how much of each dollar that the General Fund receives is spent on the following categories:
(i)    education;
(ii)    health;
(iii)    public safety; and
(iv)    any other category included by the Comptroller.
(3)    The demonstrative representation required under paragraph (2) of this subsection may be in the form of a graph or picture or a combination of graph and picture.
(4)    (i)    Subject to subparagraph (ii) of this paragraph, the Comptroller, in consultation with the Department of Budget and Management and the Department of Legislative Services, shall determine the manner in which the representation required under paragraph (2) of this subsection shall be presented and with which income tax forms the representation is to be included.
(ii)    The Comptroller shall post the representation required under paragraph (2) of this subsection on the Comptroller’s website and shall include it in instructions on the website for the same income tax forms that are selected under subparagraph (i) of this paragraph to include the representation.
(b)    Except for variations that the differences between the federal and State income tax laws require, the forms that the Comptroller designs to administer the income tax laws shall be similar to the forms used to administer the federal income tax laws.
(c)    (1)    The Comptroller shall keep an income tax return for 5 years from the date the return is filed. After 5 years, the Comptroller may destroy the return.
(2)    The Comptroller shall keep a sales and use tax return for 2 years from the date the return is filed. After 2 years, the Comptroller may destroy the return.
2023 Maryland Statutes › Tax - General › Title 2 - Administration by Comptroller › Subtitle 1 - General Duties › Section 2-105 - Licenses; Evidence of Tax Payment

(a)    The Comptroller shall design the license form required for:
(1)    the motor fuel tax laws; and
(2)    the sales and use tax laws.
(b)    The Comptroller:
(1)    shall determine:
(i)    the design of tax stamps and certificates required for the alcoholic beverage tax and for the tobacco tax; and
(ii)    the form of any other evidence of tax payment; and
(2)    may adopt any other method or device that the Comptroller considers necessary to:
(i)    prevent fraud or evasion of the alcoholic beverage tax; or
(ii)    comply with any restrictions that the federal government imposes on alcoholic beverages during a war or an emergency.
(c)    In cooperation with the Executive Director of the Alcohol and Tobacco Commission, the Comptroller:
(1)    shall provide tax stamps and certificates to indicate that the alcoholic beverage tax or tobacco tax has been paid; and
(2)    may adopt reasonable regulations to prevent abuse but ensure the adequate availability of tax stamps and certificates, including regulations that:
(i)    limit excessive disbursement of tax stamps and certificates; and
(ii)    require proof of need for tax stamps and certificates.
2023 Maryland Statutes › Tax - General › Title 2 - Administration by Comptroller › Subtitle 1 - General Duties › Section 2-106 - Tax Tables and Schedules

(a)    (1)    In this section the following words have the meanings indicated.
(2)    “Nonresident” has the meaning stated in § 10-101 of this article.
(3)    “Resident” has the meaning stated in § 10-101 of this article.
(4)    “Wages” has the meaning stated in § 10-905(f) of this article.
(b)    (1)    The Comptroller shall prepare income tax tables to show the income tax for an individual.
(2)    The Comptroller shall prepare tables based on Maryland taxable income that provide for:
(i)    income intervals not exceeding $100 for Maryland taxable income; and
(ii)    the State income tax due for each income interval.
(3)    The State income tax for each interval is the whole dollar amount of tax for the income that is at the midway point of the interval.
(c)    (1)    The Comptroller shall prepare income tax withholding tables that show the income tax to be withheld from wages. The Comptroller may prepare separate tables for residents and nonresidents.
(2)    The withholding tables shall provide for:
(i)    wages for each withholding period allowable under § 10-909 of this article; and
(ii)    the State income tax required to be withheld for a withholding period, after:
1.    an adjustment is made for the exemptions for the period; and
2.    if there is a separate table for nonresidents, an adjustment is made to allow the exhaustion of exemptions for a nonresident before any income tax is withheld.
(3)    The total amounts required under the tables to be withheld during a taxable year shall approximate the total income tax due on the wages for the year, determined as provided in subsection (f) of this section.
(d)    (1)    The Comptroller may prepare income tax percentage withholding schedules that show the percent of income tax to be withheld from wages. The Comptroller may prepare separate schedules for residents and nonresidents.
(2)    The optional percentage withholding schedules shall provide for:
(i)    wages for each withholding period allowable under § 10-909 of this article; and
(ii)    the percent of State income tax required to be withheld for the withholding period, after:
1.    an adjustment is made for the exemptions for the period; and
2.    if there is a separate schedule for nonresidents, an adjustment is made to allow the exhaustion of exemptions for a nonresident before any income tax is withheld.
(3)    The total percentages required under the schedules to be withheld during a taxable year shall approximate the income tax due on the wages for the year, determined as provided in subsection (f) of this section.
(e)    At the option of the employer, withholdings may be made using either the withholding tables or the percentage withholding schedule.
(f)    The total income tax required to be withheld on wages for purposes of the withholding tables and withholding schedules under this section shall be calculated without regard to the marginal State income tax rates less than 4.75% set forth under § 10–105(a)(1)(i) through (iii) and (2)(i) through (iii) of this article.
2023 Maryland Statutes › Tax - General › Title 2 - Administration by Comptroller › Subtitle 1 - General Duties › Section 2-108 - Limitation on Liability for Seizure of Contraband Property or Conveyance

If, in good faith and with reasonable grounds, the Comptroller or a peace officer of the State seizes contraband property or a conveyance used to transport contraband property under § 13-835 of this article, the Comptroller or peace officer shall have the immunity from liability described under § 5-523 of the Courts and Judicial Proceedings Article.
2023 Maryland Statutes › Tax - General › Title 2 - Administration by Comptroller › Subtitle 1 - General Duties › Section 2-109 - Duty to Collect, Account For, and Distribute Tax Revenue

(a)    The Comptroller shall:
(1)    collect the taxes that the Comptroller administers or is otherwise required under this article to collect;
(2)    account for the revenue from those taxes and any other tax required to be remitted to the Comptroller; and
(3)    distribute the revenue in the manner required under Subtitles 2 through 16 of this title.
(b)    The requirement to make a distribution of tax revenue means to segregate, deposit, transfer, credit, disburse by warrant, or otherwise apply the revenue in accordance with the accounting practices and procedures required under the State Finance and Procurement Article and elsewhere in the Code.
(c)    Except for a distribution required under § 2-604 of this title, the requirement to distribute to an account means to make a bookkeeping entry in the accounting records of the State.
2023 Maryland Statutes › Tax - General › Title 2 - Administration by Comptroller › Subtitle 1 - General Duties › Section 2-110 - Income Tax Checkoff for State Chesapeake Bay and Endangered Species Fund Contribution. [Effective Until Contingency Met]

(a)    (1)    The Comptroller shall include on the individual income tax return form a checkoff designated as the “State Chesapeake Bay and Endangered Species Fund Contribution”.
(2)    The checkoff shall state that:
(i)    the individual, or each spouse in the case of a joint return, may contribute to the State Chesapeake Bay and Endangered Species Fund the amount designated by the individual; and
(ii)    1.    the individual shall deduct the amount of the contribution from any refund to which the individual is entitled; or
2.    if the individual is not entitled to a refund, the individual shall add the amount of the contribution to the income tax to be paid with the return.
(3)    The Comptroller shall include, with the individual income tax return package, a description of the purposes for which the State Chesapeake Bay and Endangered Species Fund was established and the purposes for which the Fund may be used.
(b)    The Comptroller shall:
(1)    collect the checkoff contributions and account to the State Treasurer for the money collected;
(2)    from the contributions collected, distribute the amount necessary to administer the checkoff system to an administrative cost account; and
(3)    after the distribution under item (2) of this subsection, distribute the remainder of the money collected under this subsection to the Chesapeake Bay and Endangered Species Fund established under § 1-702 of the Natural Resources Article.
2023 Maryland Statutes › Tax - General › Title 2 - Administration by Comptroller › Subtitle 1 - General Duties › Section 2-111 - Extension of Certain Filing Periods for Individuals Serving in Combat Zones

In the case of an individual described in § 7508 of the Internal Revenue Code, the period of service referred to in that section shall be disregarded in determining the due date for the following:
(1)    filing a Maryland income tax return or declaration of estimated income tax under § 10-820 of this article;
(2)    filing a refund claim under § 13-1104 of this article; and
(3)    filing an appeal to the Maryland Tax Court under § 13-510 of this article, an appeal to the circuit court under § 13-532 of this article, or any further appeal permitted under Maryland law.
2023 Maryland Statutes › Tax - General › Title 2 - Administration by Comptroller › Subtitle 1 - General Duties › Section 2-112 - Income Tax Checkoff for Maryland Cancer Fund Contribution

(a)    (1)    The Comptroller shall include on the individual income tax return form a checkoff designated as the “Maryland Cancer Fund Contribution”.
(2)    The checkoff shall state that:
(i)    the individual, or each spouse in the case of a joint return, may contribute to the Maryland Cancer Fund the amount designated by the individual; and
(ii)    1.    the individual shall deduct the amount of the contribution from any refund to which the individual is entitled; or
2.    if the individual is not entitled to a refund, the individual shall add the amount of the contribution to the income tax to be paid with the return.
(3)    The Comptroller shall include, with the individual income tax return package, a description of the purposes for which the Maryland Cancer Fund was established and the purposes for which the Fund may be used.
(b)    The Comptroller shall:
(1)    collect the checkoff contributions and account to the State Treasurer for the money collected;
(2)    from the contributions collected, distribute the amount necessary to administer the checkoff system to an administrative cost account; and
(3)    after the distribution under item (2) of this subsection, distribute the remainder of the money collected under this subsection to the Maryland Cancer Fund established under § 20-117 of the Health - General Article.
2023 Maryland Statutes › Tax - General › Title 2 - Administration by Comptroller › Subtitle 1 - General Duties › Section 2-113 - Income Tax Checkoff for Developmental Disabilities Services and Support Fund Contribution

(a)    (1)    The Comptroller shall include on the individual income tax return form a checkoff designated as the “Developmental Disabilities Services and Support Fund Contribution”.
(2)    The checkoff shall state that:
(i)    the individual, or each spouse in the case of a joint return, may contribute to the Waiting List Equity Fund the amount designated by the individual; and
(ii)    1.    the individual shall deduct the amount of the contribution from any refund to which the individual is entitled; or
2.    if the individual is not entitled to a refund, the individual shall add the amount of the contribution to the income tax to be paid with the return.
(3)    The Comptroller shall include, with the individual income tax return package, a description of the purposes for which the Waiting List Equity Fund was established and the purposes for which the Fund may be used.
(b)    The Comptroller shall:
(1)    collect the checkoff contributions and account to the State Treasurer for the money collected;
(2)    from the contributions collected, distribute the amount necessary to administer the checkoff system to an administrative cost account; and
(3)    after the distribution under item (2) of this subsection, distribute the remainder of the money collected under this subsection to the Waiting List Equity Fund established under § 7–205 of the Health – General Article to be used to provide community–based services to individuals who are on the Developmental Disabilities Administration waiting list and are eligible for, but not receiving, services from the Administration.
2023 Maryland Statutes › Tax - General › Title 2 - Administration by Comptroller › Subtitle 1 - General Duties › Section 2-113.1 - Income Tax Checkoff for Fair Campaign Financing Fund Contribution

(a)    (1)    The Comptroller shall include on the individual income tax return form a checkoff designated as the “Fair Campaign Financing Fund Contribution”.
(2)    The checkoff shall state that:
(i)    the individual, or each spouse in the case of a joint return, may contribute to the Fair Campaign Financing Fund the amount designated by the individual if the individual or each spouse is a United States citizen or admitted for permanent legal residence in the United States; and
(ii)    1.    the individual shall deduct the amount of the contribution from any refund to which the individual is entitled; or
2.    if the individual is not entitled to a refund, the individual shall add the amount of the contribution to the income tax to be paid with the return.
(3)    The Comptroller shall include with the individual income tax return package a description of the purposes for which the Fair Campaign Financing Fund was established and the purposes for which the Fund may be used.
(b)    The Comptroller shall:
(1)    collect the checkoff contributions and account to the State Treasurer for the money collected;
(2)    from the contributions collected, distribute the amount necessary to administer the checkoff system to an administrative cost account; and
(3)    after the distribution under item (2) of this subsection, distribute the remainder of the money collected under this subsection to the Fair Campaign Financing Fund established under § 15–103 of the Election Law Article.
2023 Maryland Statutes › Tax - General › Title 2 - Administration by Comptroller › Subtitle 1 - General Duties › Section 2-114 - Permitted Monitoring and Recording of Telephone Calls

(a)    Notwithstanding the provisions of § 9–602 of the Criminal Law Article and subject to subsections (b), (c), (d), and (e) of this section, the Comptroller may monitor and record incoming telephone calls to employees of the Comptroller’s call centers to telephones within the offices of the Comptroller for training, quality control, and employee safety purposes.
(b)    Any monitored or recorded telephone call shall contain a notice to the telephone caller that “Your call may be recorded or monitored for training and quality control purposes”.
(c)    (1)    The Comptroller may record or monitor incoming calls to the automated call distribution system only.
(2)    The Comptroller may not record or monitor calls to or from direct individual lines in the Office of the Comptroller.
(d)    Notwithstanding any other provision of law, information derived from an incoming telephone call to employees of the Comptroller’s call centers may not be used in any criminal or civil proceeding against any Maryland taxpayer unless the caller has made a personal and imminent threat against an employee or property of the State.
(e)    Recorded telephone calls may not be retained by the Office of the Comptroller for longer than 60 days, except:
(1)    if the call is to be used solely as a positive example to follow in the training of employees using the Comptroller’s call centers; or
(2)    if the caller has made a personal and imminent threat against an employee or property of the State.
2023 Maryland Statutes › Tax - General › Title 2 - Administration by Comptroller › Subtitle 2 - Admissions and Amusement Tax Revenue Distribution › Section 2-203 - Payment of Refunds

The Comptroller shall pay refunds relating to the admissions and amusement tax from undistributed tax revenue attributable to the Maryland Stadium Authority, the county, or municipal corporation that is the source of the tax.
2023 Maryland Statutes › Tax - General › Title 2 - Administration by Comptroller › Subtitle 3 - Alcoholic Beverage Tax Revenue Distribution › Section 2-301 - To Administrative Cost Account; to General Fund

(a)    From the alcoholic beverage tax revenue, the Comptroller shall distribute the amount necessary to administer the alcoholic beverage tax laws to an administrative cost account.
(b)    After making the distribution required under subsection (a) of this section, the Comptroller shall distribute to the Maryland Alcohol Manufacturing Promotion Fund under § 5–2009 of the Economic Development Article the alcoholic beverage tax revenue collected under § 5–105 of this article on:
(1)    beer produced by holders of a Class 5 brewery license, Class 6 pub–brewery license, Class 7 micro–brewery license, or Class 8 farm brewery license;
(2)    wine produced by holders of a Class 3 winery license or Class 4 limited winery license; and
(3)    distilled spirits produced by holders of a Class 1 distillery license or Class 9 limited distillery license.
(c)    After making the distributions required under subsections (a) and (b) of this section, the Comptroller shall distribute the remaining alcoholic beverage tax revenue to the General Fund of the State.
2023 Maryland Statutes › Tax - General › Title 2 - Administration by Comptroller › Subtitle 4A - Digital Advertising Gross Revenues Tax Revenue Distribution › Section 2-4A-01 - Distribution of Digital Advertising Gross Revenues Tax Revenues by Comptroller

From the digital advertising gross revenues tax revenue, the Comptroller shall distribute each quarter the amount necessary to administer the digital advertising gross revenues tax laws in the previous quarter to an administrative cost account.
2023 Maryland Statutes › Tax - General › Title 2 - Administration by Comptroller › Subtitle 4A - Digital Advertising Gross Revenues Tax Revenue Distribution › Section 2-4A-02 - Distribution of Remaining Digital Advertising Gross Revenues Tax Revenue

After making the distribution required under § 2–4A–01 of this subtitle, the Comptroller shall distribute the remaining digital advertising gross revenues tax revenue to the Blueprint for Maryland’s Future Fund established under § 5–219 of the Education Article.
2023 Maryland Statutes › Tax - General › Title 2 - Administration by Comptroller › Subtitle 6 - Income Tax Revenue Distribution › Part I - Definitions › Section 2-601 - Definitions

(a)    In this subtitle the following words have the meanings indicated.
(b)    “Corporation” has the meaning stated in § 10-101 of this article.
(c)    “County income tax” has the meaning stated in § 10-101 of this article.
(d)    “Individual” has the meaning stated in § 10-101 of this article.
(e)    “State income tax” has the meaning stated in § 10-101 of this article.
2023 Maryland Statutes › Tax - General › Title 2 - Administration by Comptroller › Subtitle 6 - Income Tax Revenue Distribution › Part II - Distribution of Income Tax Revenue From Individuals › Section 2-605 - To Administrative Cost Account

(a)    After making the distribution required under § 2-604 of this subtitle, from the remaining income tax revenue from individuals, the Comptroller shall distribute the cost of administering the income tax laws to an administrative cost account.
(b)    The Comptroller shall include within the distribution required under this section the amount necessary for the counties’ share of the cost of administering the income tax laws.
(c)    The share of administrative costs for each county is the amount equal to the product of multiplying the cost of administering the income tax laws by a fraction:
(1)    the numerator of which is the amount of county income tax from individuals collected and attributable to residents of the county; and
(2)    the denominator of which is the total amount of income tax collected from individuals and corporations.
2023 Maryland Statutes › Tax - General › Title 2 - Administration by Comptroller › Subtitle 6 - Income Tax Revenue Distribution › Part II - Distribution of Income Tax Revenue From Individuals › Section 2-605.1 - To the Blueprint for Maryland's Future Fund

(a)    After making the distributions required under §§ 2–604 and 2–605 of this subtitle, on or before June 30, 2019, the Comptroller shall distribute $200,000,000 of the income tax revenue from individuals to the Blueprint for Maryland’s Future Fund established under § 5–206 of the Education Article.
(b)    After making the distributions required under §§ 2–604 and 2–605 of this subtitle, on or before June 30, 2023, the Comptroller shall distribute $800,000,000 of the income tax revenue from individuals to the Blueprint for Maryland’s Future Fund established under § 5–206 of the Education Article.
2023 Maryland Statutes › Tax - General › Title 2 - Administration by Comptroller › Subtitle 6 - Income Tax Revenue Distribution › Part II - Distribution of Income Tax Revenue From Individuals › Section 2-605.2 - Distribution of Revenue to Rental Housing Fund

After making the distributions required under §§ 2–604 and 2–605 of this subtitle, on or before June 30, 2022, the Comptroller shall distribute $30,000,000 of the income tax revenue from individuals to the Rental Housing Fund established under § 4–504 of the Housing and Community Development Article.