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., Art. VI, sec. 1). The number of terms a ComptrolLer may
serve is not limited. The annual salary, as fixed by law, is $72,500 as of February 2,1987. The Comptroller
must give a bond and keep the office at the seat of government. The Comptroller qualifies on the third
Monday in January following election, but the qualifications to hold office are not stated either in the
1867 Constitution 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 to support 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 initiate the Auditor's recommendations. Jointly with the Treasurer
the Comptroller supervises the Central Payroll Bureau. The Comptroller (or 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. The Comptroller
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; and excise taxes on beer, wine, and liquor. Also administered by the Comptroller
are the Abandoned Property and Dormant Bank Account Laws. Revenues collected by the Maryland
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 Sales and Use Tax
Division, at rates set by local officials, and distributed to political subdivisions.