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108/Maryland Manual
the deposits of savings banks, on the gross receipts of certain utility companies, and on the rolling
stock of persons other than railroads. Revenues collected by the Maryland Racing Commission as well
as motor vehicle revenues are distributed to political subdivisions by the Comptroller's Office. Admis-
sions and amusement tax revenues, at rates set by local officials, are collected by the Comptroller and
distributed 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
of Maryland; issues licenses to manufacturers, wholesalers, airlines, railroads, and steamboats; and is-
sues 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 Motor Fuel 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
Laboratory 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 is-
sued 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, secs. 1-34; Art. 56, secs. 3-4, 137; Art. 78B, sec. 19; Art. 81, secs. 201, 323, 410, 433,
434, 460; Art. 89B, secs. 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 of 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 and Somerset counties
(Code 1957, Art. 2B, secs. 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 action
originated. The appropriation for the expenses of
the Board is included in the budget of the Alco-
hol and Tobacco Tax Division.
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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 Esti-
mates, Secretary
Treasury Building
Annapolis 21404 Telephone: 269-3882
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The Board of Revenue Estimates and the
Bureau 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 rec-
ommendations of the Bureau and then sends to
the Governor, for submission to the General As-
sembly, an itemized statement of anticipated reve-
nues for the succeeding fiscal year, together with
its recommendations. The Bureau studies and an-
alyzes all sources of revenue, prepares for the
Board the findings for the itemized statement of
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