of Maryland; issues licenses to manufacturers, wholesalers, airlines, railroads, and steamboats; and
issues permits to nonbeverage dealers, nonresident dealers, transportation companies, transporters, and
for public individual storage. The Maryland Alcohol and Tobacco Tax Enforcement Unit is charged
with the specific enforcement of certain alcoholic beverages and tobacco tax laws.

Through the Gasoline Tax Division, the Comptroller registers and licenses motor fuel dealers as well
as diesel fuel sellers and/or users. The Motor Fuel Inspection Unit and the Motor Fuel Testing Labo-
ratory operate to enforce specifications designed to guarantee the quality of fuel offered for sale in the
State.

The Comptroller prescribes the form of all licenses required by the State licensing laws, which are
issued through the Clerks of the Courts of the various counties. The License Bureau enforces the State
license laws. Each month the Comptroller collects license revenues. State property transfer taxes, death
taxes, and real and personal property taxes from the Clerks of the Courts, Registers of Wills, and
County Treasurers of each county. Distribution of certain taxes and revenue is made to the cities,
towns, and counties of the State and to other State agencies as prescribed by law (Code 1957, Art. 2B,
sec. 134; Art. 19, sees. 1-34; Art. 56, sees. 3-4, 137; Art. 78B, sec. 19; Art. 81, sees. 201, 323, 410, 433,
434, 460; Art. 89B, sees. 31, 32, 33, 34).

State Appeal Board
Chairperson: J. Elmer Thompson, Jr.
George Manis; Gilbert H. McQuay

State Treasury Building
Annapolis 21404 Telephone: 269-3311

The State Appeal Board was established in
1933 as the "State License Bureau" (Chapter 2,
Acts of the Special Session, 1933). In 1947 the
General Assembly changed the name to the State
Appeal Board (Chapter 501, sec. 177, Acts of
1947). The Board is composed of three members
appointed by the Comptroller of the Treasury
subject to the approval of the Governor. The
Comptroller designates the Chairperson of the
Board and the Board appoints a secretary. It
hears appeals from decisions of local licensing au-
thorities in Dorchester, Somerset, and Wicomico
counties (Code 1957, Art. 2B, sees, 61, 70, 147,
154, 177, 184). The Board meets for hearings and
to hear appeals within the time prescribed by law
at the county seat of the county in which the ac-
tion originated. The appropriation for the
expenses of the Board is included in the budget of
the Alcohol and Tobacco Tax Division, Comp-
troller of the Treasury.

Board of Revenue Estimates
Bureau of Revenue Estimates
Louis L. Goldstein, Comptroller of the Treasury
William S. James, State Treasurer

Thomas W. Schmidt, Secretary of Budget and Fis-
cal Planning

Robert D. Rader, Chief, Bureau of Revenue
Estimates, Secretary

Treasury Building
Annapolis 21404 Telephone: 269-3882

The Board of Revenue Estimates and the Bu-
reau of Revenue Estimates were created by
Chapter 991, Acts of 1945. The Board is com-
posed of the Comptroller of the Treasury, the
State Treasurer, and the Secretary of Budget and
Fiscal Planning. It studies the findings and
recommendations of the Bureau and then sends
to the Governor, for submission to the General
Assembly, an itemized statement of anticipated
revenues for the succeeding fiscal year, together
with its recommendations. The Bureau studies
and analyzes all sources of revenue, prepares for
the Board the findings for the itemized state-
ment of anticipated revenue, devises equitable
and economical means of collection of such rev-
enue, and devises and recommends new sources
of revenue.

The Chief of the Bureau of Revenue
Estimates, in conjunction with the State Comp-
troller's Office, prepares and submits to the
members of the General Assembly by the end of
the months of January and July in each year an
itemized statement showing the following infor-
mation for the six-month period ending on the
next preceding December 31 or June 30, as the
case may be: (1) estimated revenue from all
sources, by funds, for the current budget period;
(2) collections for the next preceding six-month
period; and (3) amount of revenues uncollected
or over-collected (Code 1957, Art. 41, sec. 194).
The appropriation for the Bureau of Revenue
Estimates is included in the budget of the
Comptroller of the Treasury.