Personnel and Training
John E. Murphy, Director

State Treasury Building
Annapolis 21404 Telephone: 269-3696

301 W. Preston Street
Baltimore 21201 Telephone: 383-3947

Retail Sales Tax Division
Henry A. Heinmuller, Jr., Director
Henry Blondheim, Assistant Director

301 W. Preston Street
Baltimore 21201 Telephone: 383-3838

Parkway Building, Suite 415
5801 Annapolis Road
Bladensburg 20710 Telephone: 277-3616

9 Market Street
Cumberland 21502 Telephone: 777-2165

Professional Arts Building
5 Public Square
Hagerstown 21740 Telephone: 797-5470

330 St. John Street
Havre de Grace 21078 Telephone: 939-5602

Information Center, Room 106
City Hall

Baltimore Avenue & 3rd Street
Ocean City 21842 Telephone: 289-5335

Odd Fellows Building, Room 300
132 E. Main Street
Salisbury 21801 Telephone: 742-2334

Penn Silver Building, Suite 214
5408 Silver Hill Road
Suitland 20023 Telephone: 568-1555

Wheaton Plaza North Office Building
Suite LL6
Wheaton 20902 Telephone: 949-0280

Admissions Tax Unit
Romeo L. Valianti, Director

State Treasury Building
Annapolis 21404 Telephone: 269-3001

301 W. Preston Street
Baltimore 21201 Telephone: 383-3821

The office of the Comptroller of the Treasury was established in 1851. The Comptroller is elected by
popular vote for a term of four years (Const. 1867, Art. VI, sec. 1). There is no limitation on the num-
ber of terms he may serve. He receives such salary as may be fixed by law. For Fiscal Year 1979, he
will receive a salary of $50,000. He must give his bond and keep his office at the seat of government.
He qualifies on the third Monday in January following his election, but his qualifications to hold office
are not stated either in the Constitution of 1867 or in the Code. The Constitution enumerates his
duties, beginning with the broad mandate to exercise "general superintendence over the fiscal affairs of
the State, preparing plans for the improvement and management of revenue, for the support of the
public credit." More specifically, he is to "preserve all public accounts, and decide on the forms of
keeping and staring accounts," to "grant, under regulations prescribed by law, all warrants for money
to be paid out of the Treasury;" and to "superintend and enforce the prompt collection of all taxes
and revenues." The Comptroller receives the Legislative Auditor's reports and contacts various
departments to follow the Auditor's recommendations. Jointly with the Treasurer he exercises supervi-
sion over the Central Payroll Bureau. The Comptroller, or his deputies, countersigns all checks drawn
by the Treasurer upon the deposits of the State. The Comptroller prescribes the formalities for the
transfer or other evidence of the State debt and countersigns such papers. He administers and collects
the following specific taxes: the income tax, both personal and corporate; the retail sales and use taxes;
the admissions tax; the motor vehicle fuel tax; the road tax on motor carriers; the State tobacco tax;
the Maryland estate tax; excise taxes on beer, wine, and liquor; and certain franchise taxes. The Comp-
troller also administers the Abandoned Property and Dormant Bank Account Laws, collects taxes on
the deposits of savings banks, on the gross receipts of certain utility companies, and rolling stock of
persons other than railroads. Revenues collected by the Maryland Racing Commission as well as the
motor vehicle revenues are distributed to political subdivisions by the Comptroller's Office. Admissions
and amusement tax revenues are collected by the Comptroller at rates set by local officials and distrib-
uted to political subdivisions.

The Comptroller, through the Alcohol and Tobacco Tax Division, controls and regulates the manu-
facture, sale, transportation, and distribution of alcoholic beverages into, within, and out of the State