COMPLIANCE DIVISION
Linda L. Tanton, Director

301 West Preston St., 3rd floor
Baltimore, MD 21201 (410) 767-1556
taxpayer information: (410) 767-1300

The Compliance Division was created in 1993. It
consolidates certain functions of the former Sales and
Use Tax Division and the former Income Tax Division.
The Division is responsible for eight sections:
Business Tax Audits, Collections, Compliance Pro-
grams, Fiscal Administration, Hearings and Ap-
peals, Investigative Services, Special Projects,
Systems Support, and Unclaimed Property.

BUSINESS TAX AUDITS, COMPLIANCE
PROGRAMS, & HEARINGS & APPEALS SECTIONS
C. Ronald Townsend, Assistant Director
(410) 767-1557

The Business Tax Audits Section audits all business
taxes administered by the Comptroller. These taxes
include alcohol and tobacco, corporate income, mo-
tor fuel, and sales and use. The Compliance Programs
Section oversees Business Nexus Programs, Criminal
Investigations, Individual Nexus Programs, the Spe-
cial Events Unit, and the State License Bureau. The
Hearings and Appeals Section hears and issues deci-
sions on all contested tax assessments.

BUSINESS NEXUS PROGRAMS
Business Nexus Programs investigates business
activity in the State to determine income tax and
sales and use tax jurisdiction. Under Business Nexus
Programs, the Bulk Sales Unit ensures that the
five-percent sales tax is paid on certain tangible
personal property included in the sale of businesses.

CRIMINAL INVESTIGATIONS
Criminal Investigations investigates possible
criminal violations of Maryland personal income
tax, withholding tax and sales tax laws.

INDIVIDUAL NEXUS PROGRAMS

Individual Nexus Programs participates in an
agreement between the Internal Revenue Service
and Maryland which identifies potential income tax
owed to the State. Where additional federal taxes
are due, additional State taxes often are due.

SPECIAL EVENTS UNIT

The Special Events Unit collects the State ad-
missions and amusement tax levied at one-time
affairs, such as dances and bull roasts. The Unit also
collects the sales and use tax for vendors at craft
shows, festivals, and similar events.

STATE LICENSE BUREAU

The State License Bureau updates licenses issued
by Clerks of the Courts for some fifty kinds of
businesses. These licenses are issued to construc-

tion companies and warehouses, hawkers and ped-
dlers, and traders, among others.

James T. Loftus, Assistant Director
(410) 767-1555

The Collections Section collects delinquent and
deficient taxes administered by the Comptroller.
These include personal income tax, employer with-
holding, sales and use tax, admissions and amusement
tax, corporate income tax, and the tire fee. The
Investigative Services Section is responsible for en-
forcing certain laws concerning motor fuel, the alco-
hol and tobacco tax, and all transient vendors, motor
fuel inspections, and the motor fuel testing laboratory.
The Fiscal Administration Section provides fiscal sup-
port for budget, payroll, and Division purchasing.

William M. Duff, Assistant to Director
(410) 767-1555

The Special Projects Section provides data proc-
essing for specialized needs in the Division, includ-
ing long-term projects. The Unclaimed Property
Section administers the Uniform Disposition of
Abandoned Property Act. The Systems Support
Section processes data for the Division.

MOTOR FUEL TAX UNIT
Richard A. Carey, Administrator

P. O. Box 1751
Goldstein Treasury Building
Annapolis, MD 21401—1751 (410) 974-3131
taxpayer information: (410) 974-2215

The Motor Fuel Tax Unit originated in 1929 as
the Gasoline Tax Division. In 1989, the Division
was renamed the Motor Vehicle Fuel Tax Division
and, in 1993, the Motor Fuel Tax Unit.

The Unit administers the Motor Fuel Tax and
Motor Carrier Tax Laws for the purpose of collecting
motor fuel and road use taxes. The Unit registers and
licenses motor fuel dealers, diesel fuel sellers and users,
and motor carriers. For quality control, the Unit also
administers and enforces the Motor Fuel and Lubri-
cants Law by registering and regulating entities that
store, sell, and transport motor fuel.

The Unit is responsible for two offices: Admini-
stration, and Registration.