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).