Code of Maryland Regulations Title 03 — Comptroller
- 03.04.08.01(1) § 1 Scope.
- 03.04.08.02(1) § 2 Definitions.
- 03.04.08.03(1) § 3 Apportionment and Allocation.
- 03.04.08.04(1) § 4 Receipts Factor.
- 03.04.08.05(1) § 5 Property Factor.
- 03.04.08.06(1) § 6 Payroll Factor.
- 03.04.09.01(1) § 1 Definitions.
- 03.04.09.02(1) § 2 Credit Allowed.
- 03.04.09.03(1) § 3 Limitations.
- 03.04.09.04(1) § 4 Exempt Organizations.
- 03.04.09.05(1) § 5 Carryover of Excess Credit.
- 03.04.10.01(1) § 1 Definitions.
- 03.04.10.02(1) § 2 Calculation of Credit.
- 03.04.10.03(1) § 3 Calculation of Credit for Partial or Short Tax Year.
- 03.04.10.04(1) § 4 Maximum Annual Credits.
- 03.04.10.05(1) § 5 Application for Credit.
Subtitle 01 OFFICE OF THE COMPTROLLER28 sections
Chapter 01 General Regulations
Chapter 02 Tax Payments — Immediately Available Funds
- 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.
Chapter 03 Record-Keeping Requirements for Records Created by Computer and Electronic Systems
- 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.
Chapter 05 Private Letter Rulings
- 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.
Subtitle 02 ALCOHOL AND TOBACCO TAX18 sections
Chapter 01 Alcoholic Beverages
- 03.02.01.01 § 1 Method of Tax Payment Applicable to Beer Delivered Into Maryland.
- 03.02.01.02 § 2 Repealed. Repealed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. Repealed
- 03.02.01.11 § 11 — .22 Recodified to COMAR 14.23.01.
Chapter 02 Tobacco Tax
- 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. Repealed
- 03.02.02.09 § 9 Premium Cigar Ingredients.
Chapter 04 Administration
Subtitle 03 MOTOR FUEL TAX102 sections
Chapter 01 Motor Fuel License and Tax
- 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.
Chapter 02 Refund Claim—Motor Fuel Tax
- 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.
Chapter 03 Petroleum Transporters
- 03.03.03.01 § 1 Repealed. Repealed
- 03.03.03.02 § 2 Repealed. Repealed
- 03.03.03.03 § 3 Repealed. Repealed
- 03.03.03.04 § 4 Repealed. 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. Repealed
- 03.03.03.15 § 15 Color and Symbol Coding of Vehicle Discharge Valves.
- 03.03.03.16 § 16 Loading of Conveyances.
Chapter 04 Motor Carrier Tax
- 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. 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.
Chapter 05 Motor Fuel Inspection
- 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. 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.
Chapter 06 Emissions Control Compliance
Subtitle 04 INCOME TAX89 sections
Chapter 01 General Regulations
Chapter 02 Individual
- 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.
Chapter 03 Corporations
- 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.
Chapter 04 Special
Chapter 05 Tax Refund Intercept Program — Delinquent Debts
Chapter 06 Tax Refund Intercept Program—Child Support
Chapter 07 Pass-Through Entity Tax
Chapter 08 Banks and Similar Institutions
Chapter 09 Credit for Employer-Provided Long-Term-Care Insurance
Chapter 10 Maryland Research and Development Tax 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. Repealed
Chapter 11 Arts and Entertainment Districts
Chapter 12 Nonresident Real Estate Withholding Tax
- 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.
Chapter 14 Corporate Income Tax Reporting
Chapter 15 Electronic Filing Requirements for Business Tax Credits
Subtitle 05 MISCELLANEOUS REVENUE11 sections
Chapter 01 Abandoned Property Regulations
Chapter 02 Abandoned Property Regulations—Notice of Assessment for Unclaimed Property
Subtitle 06 SALES AND USE TAX62 sections
Chapter 01 Sales and Use Tax
- 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. 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
Chapter 02 General Regulations—Admissions and Amusement Tax
Chapter 03 Administrative and Procedural Regulations — Sales and Use, and Admissions and Amusement Taxes
Subtitle 07 CENTRAL PAYROLL BUREAU2 sections
Chapter 01 General Regulations
Subtitle 08 NEW TIRE FEE AND TIRE RECYCLING FEE5 sections
Chapter 01 General Regulations
Subtitle 09 GENERAL ACCOUNTING DIVISION2 sections
Chapter 01 General Regulations
Subtitle 10 MISCELLANEOUS ADMINISTRATION6 sections
Chapter 01 Slot Machines for Nonprofit Organizations
Subtitle 12 DIGITAL ADVERTISING TAX6 sections
Chapter 01 General Regulations
- 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.