Code of Maryland Regulations Title 03 — Comptroller

331 sections.

• 03.01.01.01 § 1 Inspection of Public Records.
• 03.01.01.02 § 2 Petition for Promulgation, Amendment, or Repeal of Regulations.
• 03.01.01.03 § 3 Petition for Declaratory Ruling.
• 03.01.01.04 § 4 Hearings and Appeals.
• 03.01.01.05 § 5 Hearings Under the Administrative Procedure Act.
• 03.01.02.01 § 1 Definitions.
• 03.01.02.02 § 2 Requirements for Payment by Immediately Available Funds.
• 03.01.02.03 § 3 Registration.
• 03.01.02.04 § 4 Rules for Use of ACH and Direct Debit Payments.
• 03.01.02.05 § 5 Miscellaneous Filing and Reporting Provisions.
• 03.01.02.06 § 6 Payment of Delinquent Taxes by Immediately Available Funds.
• 03.01.03.01 § 1 Purpose.
• 03.01.03.02 § 2 Definitions.
• 03.01.03.03 § 3 Record-Keeping Requirements—General.
• 03.01.03.04 § 4 Record-Keeping Requirements—Machine-Sensible Records.
• 03.01.03.05 § 5 Records Maintenance Requirements.
• 03.01.03.06 § 6 Access to Machine-Sensible Records.
• 03.01.03.07 § 7 Taxpayer Responsibility.
• 03.01.03.08 § 8 Alternative Storage Media.
• 03.01.03.09 § 9 Effect On Hard-Copy Record-Keeping Requirements.
• 03.01.03.10 § 10 Records Retention—Time Period.
• 03.01.05.01 § 1 Definitions.
• 03.01.05.02 § 2 General.
• 03.01.05.03 § 3 Petition for Private Letter Ruling.
• 03.01.05.04 § 4 Requests for Additional Information.
• 03.01.05.05 § 5 Withdrawals and Denials of Petitions.
• 03.01.05.06 § 6 Issuance and Publication of Private Letter Ruling.
• 03.01.05.07 § 7 Status of Private Letter Rulings.
• 03.02.01.01 § 1 Method of Tax Payment Applicable to Beer Delivered Into Maryland.
• 03.02.01.02 § 2 Repealed.
• 03.02.01.03 § 3 — .07 Recodified to COMAR 14.23.01.
• 03.02.01.08 § 8 . Credit or Refund of Taxes
• 03.02.01.09 § 9 Recodified to COMAR 14.23.01.
• 03.02.01.10 § 10 Repealed.
• 03.02.01.11 § 11 — .22 Recodified to COMAR 14.23.01.
• 03.02.02.01 § 1 Purchase of Cigarette Tax Stamps.
• 03.02.02.02 § 2 Cigarette Sales to Out-of-State Vendors.
• 03.02.02.03 § 3 Wholesaler and Subwholesaler Record Requirements.
• 03.02.02.04 § 4 Sales to Armed Forces Exchanges or Commissaries.
• 03.02.02.05 § 5 Cigarette Tax Stamps.
• 03.02.02.06 § 6 Sales to Maryland Subwholesalers for Resale Outside Maryland.
• 03.02.02.07 § 7 Sample Cigarettes.
• 03.02.02.08 § 8 Repealed.
• 03.02.02.09 § 9 Premium Cigar Ingredients.
• 03.02.04.01 § 1 Tax Returns and Reports.
• 03.02.04.02 § 2 Reports of Boards of License Commissioners and County Dispensaries.
• 03.03.01.01 § 1 Licenses.
• 03.03.01.02 § 2 Sales to Unlicensed Seller or User.
• 03.03.01.03 § 3 Motor Fuel Tax Report.
• 03.03.01.04 § 4 Security Requirements.
• 03.03.01.05 § 5 Filing—Records.
• 03.03.01.06 § 6 Sales—Exchanges—Transfers—Exports.
• 03.03.01.07 § 7 Requirements for Invoices Used as Proof of Payment of the Tax.
• 03.03.01.08 § 8 Gains—Losses.
• 03.03.01.09 § 9 Volumetric and Temperature Adjusted Gallons.
• 03.03.01.10 § 10 Special Fuel Dispensers.
• 03.03.01.11 § 11 Contaminated Product.
• 03.03.01.12 § 12 Motor Fuel Consumed by Licensed Dealers.
• 03.03.01.13 § 13 Inventory.
• 03.03.01.14 § 14 Security of Motor Fuels.
• 03.03.01.15 § 15 Blending and Injection—Reporting.
• 03.03.01.16 § 16 Exemption Certificates.
• 03.03.01.17 § 17 Racing Fuel.
• 03.03.01.18 § 18 Definitions.
• 03.03.01.19 § 19 Warehousing—Terminalling—Storing for Others.
• 03.03.01.20 § 20 Penalties and Interest.
• 03.03.01.21 § 21 Appeals—Hearing.
• 03.03.02.01 § 1 Claim Form and Procedure.
• 03.03.02.02 § 2 Claims Supported by Original Invoices.
• 03.03.02.03 § 3 Carbon Copies.
• 03.03.02.04 § 4 Credit Card Invoices.
• 03.03.02.05 § 5 Certain Invoices Not Acceptable.
• 03.03.02.06 § 6 Altered Invoices.
• 03.03.02.07 § 7 Gallonage Records.
• 03.03.02.08 § 8 Retail Electronic Invoicing System.
• 03.03.02.09 § 9 Disallowed Invoices.
• 03.03.02.10 § 10 Refunds—Tank Leaks.
• 03.03.02.11 § 11 Identifying Number.
• 03.03.02.12 § 12
• 03.03.02.13 § 13 Appeal—Informal Hearing.
• 03.03.03.01 § 1 Repealed.
• 03.03.03.02 § 2 Repealed.
• 03.03.03.03 § 3 Repealed.
• 03.03.03.04 § 4 Repealed.
• 03.03.03.05 § 5 Loading Tickets and Manifests.
• 03.03.03.06 § 6 Marking of Compartments.
• 03.03.03.07 § 7 Loading Tickets or Manifests Required for Commingled Products.
• 03.03.03.08 § 8
• 03.03.03.09 § 9 Transporters of Waste Oil.
• 03.03.03.10 § 10 Inspection of Petroleum Transporters.
• 03.03.03.11 § 11 Reporting Fuel Movements.
• 03.03.03.12 § 12 Display of Owner's Name.
• 03.03.03.13 § 13 Hazardous Material Placarding or Labeling.
• 03.03.03.14 § 14 Repealed.
• 03.03.03.15 § 15 Color and Symbol Coding of Vehicle Discharge Valves.
• 03.03.03.16 § 16 Loading of Conveyances.
• 03.03.04.01 § 1 Definitions.
• 03.03.04.02 § 2 Credits and Refunds.
• 03.03.04.03 § 3 Surety Bond.
• 03.03.04.04 § 4 Records.
• 03.03.04.05 § 5 Trip Permits.
• 03.03.04.06 § 6 Lease Agreements.
• 03.03.04.07 § 7 Registration of Vehicles.
• 03.03.04.08 § 8 Revocation.
• 03.03.04.09 § 9 Repealed.
• 03.03.04.10 § 10 Improper Use of Licenses and Decals.
• 03.03.04.11 § 11 Penalty for False Statements.
• 03.03.04.12 § 12 Licensing of Trip Permit Vendors.
• 03.03.04.13 § 13 Penalties and Interest.
• 03.03.04.14 § 14 Appeal—Informal Hearing.
• 03.03.05.01 § 1 Definitions.
• 03.03.05.02 § 2 Specifications for No. 1-D and No. 2-D Diesel Fuel (ASTM D-975).
• 03.03.05.03 § 3 Specifications for Kerosene (ASTM D-3699).
• 03.03.05.04 § 4 Specifications for No. 1 and No. 2 Fuel Oil (ASTM D-396).
• 03.03.05.05 § 5 Labeling of Pumps.
• 03.03.05.06 § 6 Retention of Documents.
• 03.03.05.07 § 7 Registration.
• 03.03.05.08 § 8 Samples and Test Tolerances.
• 03.03.05.09 § 9 Repealed.
• 03.03.05.10 § 10 “Stop Sale” at Retail Service Stations.
• 03.03.05.11 § 11 “Stop Sale” at Bulk Storage Plants.
• 03.03.05.12 § 12 Warning for Water.
• 03.03.05.13 § 13 Meter Requirements.
• 03.03.05.14 § 14 Color Coding for Bulk Storage Facilities.
• 03.03.05.15 § 15 Commingled Products.
• 03.03.05.16 § 16 Annual Terminal Agreements.
• 03.03.05.17 § 17 Annual Exchange Agreements.
• 03.03.05.18 § 18 Refinery Specifications.
• 03.03.05.19 § 19 Additive Specifications.
• 03.03.05.20 § 20 Trade Secrets.
• 03.03.05.21 § 21 Inventory of Refined Products.
• 03.03.05.22 § 22 Violations for Which a Warning Will Be Issued.
• 03.03.05.23 § 23 Foreign Imports and Waterborne Transfers.
• 03.03.05.24 § 24 Ban Against Operation of Service Stations by Producers or Refiners.
• 03.03.05.25 § 25 Temporary Operation of Station by Producer or Refiner.
• 03.03.05.26 § 26 Seasonal Retail Product Changes.
• 03.03.05.27 § 27 Brand Integrity.
• 03.03.05.28 § 28 Blending.
• 03.03.05.29 § 29 Additives — Special Fuel.
• 03.03.05.30 § 30 Reporting of End-of-Month Inventories.
• 03.03.05.31 § 31 Report—Tax-Free Sales to End Users.
• 03.03.05.32 § 32 Additives for Gasoline.
• 03.03.06.01 § 1 Definitions.
• 03.03.06.02 § 2 Vapor Pressure Determination.
• 03.03.06.03 § 3 Oxygen Content Determination.
• 03.03.06.04 § 4 Registration.
• 03.03.06.05 § 5 Record Keeping.
• 03.03.06.06 § 6 Transfer Documentation.
• 03.04.01.01 § 1 Withholding of Tax at Source.
• 03.04.01.02 § 2 Estimated Tax Return.
• 03.04.01.08 § 8 Abatements of Income Tax Assessment.
• 03.04.01.11 § 11 Estimated Withholding Tax Assessments.
• 03.04.02.01 § 1 Definitions.
• 03.04.02.02 § 2 Resident Filing Status.
• 03.04.02.03 § 3 Nonresident Filing Status.
• 03.04.02.04 § 4 Filing Composite Return on Behalf of a Nonresident.
• 03.04.02.05 § 5 Allocation of Nonresident Business Income.
• 03.04.02.06 § 6 Maryland Adjusted Gross Income of a Nonresident Individual.
• 03.04.02.07 § 7 Exemptions Allowed a Nonresident.
• 03.04.02.08 § 8 Deductions Allowed a Nonresident.
• 03.04.02.09 § 9 Maryland Taxable Income of a Nonresident.
• 03.04.02.10 § 10 Income Tax Deficiency Assessment.
• 03.04.02.11 § 11 Reporting Federal Tax Adjustments.
• 03.04.02.12 § 12 Limitation for Part-Year Resident.
• 03.04.02.13 § 13 Income Tax Checkoffs.
• 03.04.02.14 § 14 Extension of Time to File.
• 03.04.02.15 § 15 Maryland Senator Edward J. Kasemeyer College Investment Plan.
• 03.04.02.16 § 16 Limitation for Resident.
• 03.04.02.17 § 17 Donations to Diaper Banks and Other Charitable Entities.
• 03.04.02.18 § 18 Subtraction for Contributions to First-Time Homebuyer Savings Accounts.
• 03.04.03.01 § 1 Scope.
• 03.04.03.02 § 2 Definitions.
• 03.04.03.03 § 3 Corporations Required to File.
• 03.04.03.04 § 4 Filing of Returns.
• 03.04.03.05 § 5 Computing the Tax.
• 03.04.03.06 § 6 Other Forms, Returns, Schedules, and Statements.
• 03.04.03.07 § 7 Losses, Audits, and Appeals.
• 03.04.03.08 § 8 Apportionment of Income.
• 03.04.03.09 § 9
• 03.04.03.10 § 10
• 03.04.03.11 § 11 Donations to Diaper Banks and Other Charitable Entities.
• 03.04.04.01 § 1 Order of Payment for Unpaid Income Tax.
• 03.04.05.01 § 1 Definitions.
• 03.04.05.02 § 2 Duties of the Central Collection Unit.
• 03.04.05.03 § 3 Duties of the Comptroller.
• 03.04.05.04 § 4 Investigation.
• 03.04.05.05 § 5 Administrative Hearing.
• 03.04.06.01 § 1 Purpose and Scope.
• 03.04.07.01 § 1 Definitions.
• 03.04.07.02 § 2 Imposition and Computation of Tax.
• 03.04.07.03 § 3 Filing of Returns and Payment of Tax.
• 03.04.07.04 § 4 Statements to Members.
• 03.04.07.05 § 5 Composite Returns.
• 03.04.08.01 § 1 Scope.
• 03.04.08.02 § 2 Definitions.
• 03.04.08.03 § 3 Apportionment and Allocation.
• 03.04.08.04 § 4 Receipts Factor.
• 03.04.08.05 § 5 Property Factor.
• 03.04.08.06 § 6 Payroll Factor.
• 03.04.09.01 § 1 Definitions.
• 03.04.09.02 § 2 Credit Allowed.
• 03.04.09.03 § 3 Limitations.
• 03.04.09.04 § 4 Exempt Organizations.
• 03.04.09.05 § 5 Carryover of Excess Credit.
• 03.04.10.01 § 1 Definitions.
• 03.04.10.02 § 2 Calculation of Credit.
• 03.04.10.03 § 3 Calculation of Credit for Partial or Short Tax Year.
• 03.04.10.04 § 4 Maximum Annual Credits.
• 03.04.10.05 § 5 Application for Credit.
• 03.04.10.06 § 6 Certification of Credit.
• 03.04.10.07 § 7 Claiming the Credit.
• 03.04.10.08 § 8 Carryover of Tax Credits.
• 03.04.10.09 § 9 Affiliated Corporations and Entities Under Common Control.
• 03.04.10.10 § 10 Mergers and Acquisitions.
• 03.04.10.11 § 11 Short Taxable Years.
• 03.04.10.12 § 12 Addition Modifications.
• 03.04.10.13 § 13
• 03.04.10.14 § 14 Continuity if Federal Provisions Repealed or Terminate.
• 03.04.11.01 § 1 Definitions.
• 03.04.11.02 § 2 Sales and Publication of Artistic Work.
• 03.04.11.03 § 3 Production and Performance of Artistic Work.
• 03.04.11.04 § 4 Availability of Subtraction.
• 03.04.11.05 § 5 Procedures.
• 03.04.12.01 § 1 Applicability.
• 03.04.12.02 § 2 Definitions.
• 03.04.12.03 § 3 Withholding Requirements.
• 03.04.12.04 § 4 Certificate of Full or Partial Exemption.
• 03.04.12.05 § 5
• 03.04.12.06 § 6 Additional Requirements for Recordation or Filing.
• 03.04.12.07 § 7 Duties of the Clerk or the Department.
• 03.04.12.08 § 8 Procedures for Requesting Early Refunds.
• 03.04.14.01 § 1 Definitions.
• 03.04.14.02 § 2 Reports Required.
• 03.04.14.03 § 3 Penalties.
• 03.04.15.01 § 1 Definition.
• 03.04.15.02 § 2 Electronic Filing Requirements.
• 03.04.15.03 § 3 Exceptions.
• 03.05.01.01 § 1 Abandoned Funds.
• 03.05.01.02 § 2 Service Charges.
• 03.05.01.03 § 3 Liability for Interest.
• 03.05.01.04 § 4 Prohibited Agreements.
• 03.05.01.05 § 5 Voluntary Reporting.
• 03.05.01.06 § 6 Retirement Accounts.
• 03.05.01.07 § 7 Automatically Renewable Certificates of Deposit.
• 03.05.02.01 § 1 Definitions.
• 03.05.02.02 § 2 Examination of Records and Notice of Assessment.
• 03.05.02.03 § 3 Review of a Notice of Assessment for Unclaimed Property.
• 03.05.02.04 § 4 Enforcement by the Administrator.
• 03.06.01.01 § 1 Personal, Professional, or Insurance Services.
• 03.06.01.02 § 2 Combined Sales.
• 03.06.01.03 § 3
• 03.06.01.04 § 4 Published Material.
• 03.06.01.05 § 5 Food for Human Consumption.
• 03.06.01.06 § 6 Cancelled and Returned Sales.
• 03.06.01.07 § 7
• 03.06.01.08 § 8 “Taxable Price” Defined.
• 03.06.01.09 § 9
• 03.06.01.10 § 10 Natural and Artificial Gas, Electricity, Steam, Oil, and Coal.
• 03.06.01.11 § 11 Printing.
• 03.06.01.12 § 12 Casual and Isolated Sales.
• 03.06.01.13 § 13 Certain Capital Transactions.
• 03.06.01.14 § 14 Resale Certificates.
• 03.06.01.15 § 15 Containers.
• 03.06.01.16 § 16 Photography.
• 03.06.01.17 § 17 Dry Cleaners and Laundries.
• 03.06.01.18 § 18 Florists.
• 03.06.01.19 § 19 Real Property Construction, Improvement, Alteration, and Repair.
• 03.06.01.20 § 20 Games and Amusements.
• 03.06.01.21 § 21 Time of Collection.
• 03.06.01.22 § 22 Exempt Charitable or Nonprofit Organizations.
• 03.06.01.23 § 23 Room Rentals.
• 03.06.01.24 § 24 Tangible Personal Property Consumed in a Production Activity.
• 03.06.01.25 § 25 Transactions in Interstate Commerce.
• 03.06.01.26 § 26
• 03.06.01.27 § 27 Auctioneers, Agents, Brokers and Factors.
• 03.06.01.28 § 28
• 03.06.01.29 § 29 Ice.
• 03.06.01.30 § 30 Fabrication or Production.
• 03.06.01.31 § 31 Direct Payment Permits.
• 03.06.01.32 § 32 Repealed.
• 03.06.01.33 § 33 Out-of-State Vendor.
• 03.06.01.34 § 34 Special Use Tax on Certain Electricity.
• 03.06.01.35 § 35 Property and Services Used in a Film Production Activity.
• 03.06.01.36 § 36 Signs.
• 03.06.01.37 § 37 Tax Free Week for Qualifying Clothing and Footwear Items.
• 03.06.01.38 § 38 Advertising Agencies.
• 03.06.01.39 § 39 Detective, Guard, Armored Car Services, and Security Systems.
• 03.06.01.40 § 40
• 03.06.01.41 § 41
• 03.06.01.42 § 42 Effective Rate Agreements.
• 03.06.01.43 § 43 Geothermal and Residential Wind Energy and Solar Equipment.
• 03.06.01.44 § 44 Tax-Free Weekend for Certain Energy Efficient Equipment.
• 03.06.01.45 § 45 Sales and Use Tax on Sales of Dyed Diesel Fuel by Marinas.
• 03.06.01.46 § 46 Parent-Teacher Organization Fundraisers.
• 03.06.01.47 § 47 Cannabis.
• 03.06.01.48 § 48
• 03.06.01.49 § 49 Multiple Points of Use Certificates.
• 03.06.01.50 § 50
• 03.06.02.01 § 1 Club Membership.
• 03.06.02.02 § 2 Rental Facilities.
• 03.06.02.03 § 3 Employees.
• 03.06.02.04 § 4 State Authorized Exemptions.
• 03.06.02.05 § 5 Locally Authorized Exemptions.
• 03.06.03.01 § 1
• 03.06.03.02 § 2 Records.
• 03.06.03.03 § 3 Returns.
• 03.06.03.04 § 4 Refunds of Admissions and Amusement Tax.
• 03.06.03.05 § 5 Refunds of Sales and Use Tax.
• 03.06.03.06 § 6 Revocation of Sales and Use Tax Licenses.
• 03.06.03.07 § 7 Bad Debts.
• 03.07.01.01 § 1 Definition.
• 03.07.01.02 § 2 Deduction of Organization Dues.
• 03.08.01.01 § 1 Definitions.
• 03.08.01.02 § 2 Tire Wholesaler Certificate.
• 03.08.01.03 § 3 Records.
• 03.08.01.04 § 4 Returns.
• 03.08.01.05 § 5 Appeals.
• 03.09.01.01 § 1 Definitions.
• 03.09.01.02 § 2 Reports.
• 03.10.01.01 § 1 Definitions.
• 03.10.01.02 § 2 License Requirements.
• 03.10.01.03 § 3 Operation Requirements.
• 03.10.01.04 § 4 Annual Report and Record-Keeping Requirements.
• 03.10.01.05 § 5 Inspections.
• 03.10.01.06 § 6 Hearings and Appeals.
• 03.12.01.01 § 1 Definitions.
• 03.12.01.02 § 2 Revenues Derived from Digital Advertising Services in the State.
• 03.12.01.03 § 3 Revenues Derived from the United States.
• 03.12.01.04 § 4
• 03.12.01.05 § 5 Digital Advertising Gross Revenues Tax returns and Declarations.
• 03.12.01.06 § 6 Digital Advertising Gross Revenues Declaration of Estimated Tax.