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. The Comptroller receives such salary as may be fixed by law. As of February
2, 1987, he will receive an annual salary of $72,500. He must give his bond and keep his office at the
seat of government. He qualifies on the third Monday in January following election, but his qualifica-
tions to hold office are not stated either in the Constitution of 1867 or in the Code.

The Constitution enumerates the Comptroller's 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, the Comptroller is to
"preserve all public accounts, and decide on the forms of keeping and stating 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 recommen-
dations. Jointly with the Treasurer he exercises supervision 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 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 cer-
tain franchise taxes. The Comptroller also administers the Abandoned Property and Dormant Bank Ac-
count Laws and collects taxes on 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 Mary-
land Racing Commission as well as motor vehicle revenues are distributed to political subdivisions by
the Comptroller's Office. Admissions and amusement tax revenues are collected by the Retail Sales Tax
Division, at rates set by local officials, 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 issues
permits to non-beverage dealers, nonresident dealers, transportation companies, transporters, and for
public individual storage. The Alcohol and Tobacco Tax Enforcement Unit is charged with the specific
enforcement of certain alcoholic beverage 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.

Through the Retail Sales Tax Division, the Comptroller operates a Central Registration Unit, al-
lowing individuals to register for sales tax, state income tax withholding, unemployment insurance, and