clear space clear space clear space white space
 r c h i v e s   o f   M a r y l a n d   O n l i n e

PLEASE NOTE: The searchable text below was computer generated and may contain typographical errors. Numerical typos are particularly troubling. Click “View pdf” to see the original document.

  Maryland State Archives | Index | Help | Search
search for:
clear space
white space
Maryland Manual, 1991-92
Volume 185, Page 169   View pdf image (33K)
 Jump to  
clear space clear space clear space white space

Constitutional Offices & Agencies/169

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". Jointly with the State Treasurer the Comptroller supervises
the Central Payroll Bureau. The Comptroller (or deputies) countersigns all checks drawn by the State
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.

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. 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 Stare and to other Stare agencies as prescribed
by law (Code 1957, Art. 78B, sec. 19; Code Tax—General Article, sees. 2-201 through 2-203, 2-301,
2-302, 2-606 through 2-609, 2-614, 2-617, 2-901, 2-902, 2-1001 through 2-1004, 2-1506; Code
Transportation Article, sees. 8-401 through 8-407).

Under the Comptroller is the Board of Revenue Estimates and seven main units: the Alcohol and
Tobacco Tax Division, the Central Payroll Bureau, the Data Processing Division, the General Accounting
Division, the Income Tax Division, the Motor Vehicle Fuel Tax Division, and the Sales and Use Tax Division.

Pamphlets and booklets describing taxes collected by the Comptroller and offering advice on opening
a new business and furnishing statistical information (including the Comptroller's Comprehensive Annual
Financial Report) are available from the Public Affairs Office (telephone: 974-3885).


Ex officio: Louis L. Goldstein, Comptroller of the
Treasury; Lucille Maurer, Stare Treasurer; Charles
L. Benton, Jr., Secretary of Budget & Fiscal

Robert D. Rader, Executive Secretary

Goldstein Treasury Building
PO. Box 466
Annapolis, MD 21404 974-3882

The Board of Revenue Estimates was created in
1945 (Chapter 991, Acts of 1945). The Board
studies the findings and recommendations of the
Bureau of Revenue Estimates. The Board then
sends to the Governor, for submission to the
General Assembly, an itemized statement of an-
ticipated revenues for the next fiscal year. With the
itemized statement, the Board submits its recom-
mendations to the Governor.
The Board of Revenue Estimate is composed of
three ex officio members: the Comptroller of the
Treasury the State Treasurer, and the Secretary of
Budget and Fiscal Planning. The head of the Bureau
of Revenue Estimates serves as Executive Secretary
to the Board (Code State Finance and Procurement
Article, sees. 6-101, 6-102, 6-106).

Robert D. Rader, Director

Goldstein Treasury Building
PO. Box 466
Annapolis, MD 21404 974-3882

The Bureau of Revenue Estimates was estab-
lished in 1945 (Chapter 991, Acts of 1945). The
Bureau studies and analyzes all sources of revenue,
prepares for the Board of Revenue Estimates the
findings for the itemized statement of anticipated
revenue, devises equitable and economical means to
collect such revenue, and devises and recommends
new revenue sources.
By the end of each January and July, the Direc-
tor of the Bureau, in conjunction with the Comp-
troller's Office, prepares and submits to the General
Assembly an itemized statement of revenue es-
timates for the six-month period ending on the next
preceding December 31 or June 30, as the case may
be. The statement shows: estimated revenue from
all sources for the current budget period; collec-
tions for the next preceding six-month period; and
amount of revenues uncollected or over-collected
(Code Stare Finance and Procurement Article, sees.
6-101 through 6-105).


clear space
clear space
white space

Please view image to verify text. To report an error, please contact us.
Maryland Manual, 1991-92
Volume 185, Page 169   View pdf image (33K)
 Jump to  

This web site is presented for reference purposes under the doctrine of fair use. When this material is used, in whole or in part, proper citation and credit must be attributed to the Maryland State Archives. PLEASE NOTE: The site may contain material from other sources which may be under copyright. Rights assessment, and full originating source citation, is the responsibility of the user.

Tell Us What You Think About the Maryland State Archives Website!

An Archives of Maryland electronic publication.
For information contact

©Copyright  October 06, 2023
Maryland State Archives