ACCOUNTING & COMMODITY PROCUREMENTS
Under Administration and Finance Division, renamed Accounting in 1998.
ACCOUNTING & SYSTEMS SUPPORT, BUSINESS TAX AUDITS, FISCAL ADMINISTRATION, & UNCLAIMED PROPERTY
Under Compliance Division.
ADMINISTRATION
Under Revenue Administration Division, reformed as Administration and Special Projects.
ADMINISTRATION, DATA PROCESSING, & POST-AUDITS SECTION
Under General Accounting Division, renamed Administration, Office Systems, and Development Section in Oct. 1998.
ALCOHOL & TOBACCO TAX, CORPORATE TAX, MOTOR FUEL/MOTOR CARRIER (IFTA) TAX, WITHHOLDING TAX, BAY RESTORATION FEE, & UNCLAIMED PROPERTY AUDITS
Under Compliance Division, renamed Alcohol and Tobacco Tax, Corporate Income Tax, Digital Advertising Gross Revenues (DAGRT), Motor Fuel/Motor Carrier (IFTA) Tax Audits, Boxing and Wrestling, and Business Nexus Programs by March 2024.
ALCOHOL & TOBACCO TAX BUREAU
Alcohol and Tobacco Tax Bureau began in 1936 as Alcoholic Beverages Division. It was consolidated with Tobacco Tax Unit in 1975 as Alcohol and Tobacco Tax Division. In 1993, it was renamed Alcohol and Tobacco Tax Unit, and became a division again in 1999. Through reorganization in Jan. 2004, division reformed as Alcohol and Tobacco Tax Bureau and transferred to Regulatory and Enforcement Division. In June 2007, it became part of Motor-Fuel, Alcohol and Tobacco Tax Regulatory Division.
Bureau enforced certain alcoholic beverage and tobacco tax laws. Through Bureau, Comptroller controlled, regulated, and issued licenses for manufacture, sale, transportation, and distribution of alcoholic beverages and cigarettes into, within, and from Maryland. Twenty types of permits related to these activities were issued. Bureau also regulated advertising, promotional activities, and other trade practices in alcohol and cigarette industries.
ALCOHOL & TOBACCO TAX DIVISION
Transferred to Regulatory and Enforcement Division as Alcohol and Tobacco Tax Bureau in Jan. 2004.
BOND INDEBTEDNESS
Under Administration and Finance Division, renamed Capital Grants and Debt Administration in Aug. 1997.
BOXING & WRESTLING TAX, SALES & USE TAX, ADMISSIONS & AMUSEMENT TAX, & TIRE FEE AUDITS
Under Compliance Division, renamed Sales/Use Tax, Admissions and Amusement Tax, Cannabis, Transportation Network, Withholding Tax, Bay Restoration Fee, Unclaimed Property, Public Debt, Non-Profit Gaming, 911 Fee, and Tire Fee Audits, Sales Tax and Admissions and Amusement Tax Refunds by March 2024.
BRANCH OPERATIONS
Under Revenue Administration Division.
BUDGET
Under Administration and Finance Division, renamed Budget and Contract Administration in Aug. 1997.
BUDGET & CONTRACT ADMINISTRATION
Under Administration and Finance Division, renamed Budget in 1998.
BUDGET & FINANCE DIVISION
Renamed Administration and Finance Division in 1996.
BUSINESS NEXUS PROGRAMS, BULK SALES & SPECIAL EVENTS
Under Compliance Division, Business Nexus Programs, Bulk Sales and Special Events investigated business activity in the State to determine income tax and sales and use tax jurisdiction. It ensured that the six-percent State sales tax is paid on certain tangible personal property included in the sale of businesses and collects the admissions and amusement tax levied at one-time affairs, such as dances and bull roasts. The unit also collected the sales and use tax for vendors at craft shows, festivals, and similar events. Business Nexus Programs was incorporated into Alcohol and Tobacco Tax, Corporate Income Tax, Digital Advertising Gross Revenues (DAGRT), Motor Fuel/Motor Carrier (IFTA) Tax Audits, Boxing and Wresting, and Business Nexus Programs by March 2024.
BUSINESS TAX AUDITS & FISCAL ACCOUNTING
Under Compliance Division, renamed Business Tax Audits and Business Tax Collections by March 2024.
CAPITAL GRANTS & DEBT ADMINISTRATION
Under Administration and Finance Division, renamed Capital Grants and Loans Section in 1998.
CAPITAL GRANTS & LOANS SECTION
Under Administration and Finance Division, renamed Debt Administration Section in 1999.
CENTRAL SERVICES
Under Administration and Finance Division, renamed Support Services in Aug. 1997.
COLLECTIONS, COMPLIANCE PROGRAMS, & HEARING & APPEALS
Under Compliance Division.
COMPLIANCE PROGRAMS & UNCLAIMED PROPERTY
Under Compliance Division, renamed Compliance Programs and Personal Income Tax Collections.
COMPTROLLER'S TASK FORCE ON ELECTRONIC SMOKING DEVICES (E-FACTS)
Staff: Justin H. Hayes, Esq. (410) 260-7696; e-mail: jhayes@marylandtaxes.gov
Chair: Peter V. R. Franchot, Comptroller of Maryland
Appointed by Senate President: Benjamin F. Kramer; Clarence K. Lam.
Appointed by House Speaker: two vacancies
Appointed by Comptroller of Maryland: Hoover Adger, Jr., M.D.; Max Behlke; John P. Brennan, Jr.; Christopher M. Corchiarino; Jennifer Witten Davis; Carl DeLorenzo; Letitia T. Dzirasa, M.D.; Dane R. Foust, Ph.D.; Panagis Galiatsatos, M.D.; Travis A. Gayles, M.D., Ph.D.; Jeffrey L. Graham, Ed.D.; Brandon Hatton; Teresa Healey-Conway; Kathleen S. Hoke, J.D.; Tom Hucker; Amanda Howard; Lea H. Jaspers; Nilesh Kalyanaraman, M.D.; Vicki Keller; Ryan Kennedy, Ph.D.; Daniel J. Levy, M.D.; Lauren Levy, J.D.; Kirk McCauley; Matt Milby; Clifford S. Mitchell, M.D.; Leon F. Pinkett III; Laurence B. Polsky, M.D.; Maura J. Rossman, M.D.; David Sadugor; Jacob C. (Jake) Shade; Oscar Taube, M.D.; Olivia Veira; Christian Walker; Ronald Ward, Jr.; Julian (Blackie) Wills; Mary Yeager.
In Dec. 2019, Comptroller convened Comptroller's Task Force on Electronic Smoking Devices (e-facts). Task Force primarily examined implications of electronic smoking devices on public health and safety. In order to protect consumers, particulary young consumers, Task Force was to recommend new and stronger laws governing electronic smoking devices.
Task Force submitted its final report in Feb. 2020.
COMPTROLLER"S WORK GROUP ON PANDEMIC SPENDING
Ex officio: Andrew M. Schaufele, Deputy Comptroller; Daniel C. Riley, Jr., Director, Compliance Division; Sandra L. Zinck, Director, General Accounting Division; Robert J. Rehrmann, Director, Bureau of Revenue Estimates; David M. Hildebrand, Director, Office of Risk Management.
In April 2021, Comptroller formed Comptroller's Work Group on Pandemic Spending to undertake a comprehensive review of State and federal COVID-driven spending in Maryland. Work Group intensively reviewed expenditure of pandemic funds; determined whether funds went to their intended targets of most needy populations; examined any disparities in distribution; and identified potential fraud and profiteering.
Chaired by Comptroller and consisting of Comptroller's senior staff, Work Group met biweekly and issued four quarterly reports.
CORPORATE INCOME TAX
DATA PROCESSING DIVISION
FIELD ENFORCEMENT BUREAU
FIELD ENFORCEMENT DIVISION
Trade practice regulations and revenue laws related to alcoholic beverages, tobacco, motor fuel, and sales use taxes were enforced by Field Enforcement Division. Division pursued all legal and reasonable means to identify and collect revenues due to State.
Division agents conducted investigations, arrested violators, collected unpaid taxes, issued citations, and performed inspections. From businesses that sell motor fuel, Division compliance inspectors conducted field inspections and collected fuel samples. These inspectors also carried out business license inspections and routinely inspected establishments that sell alcoholic beverages. Agents and inspectors worked together to regulate transient vendors and use-tax violators (Code Public Safety Article, secs. 3-101 through 3-701).
Under the Division were Enforcement Bureau, and Regulatory and Administrative Bureau.
FINANCIAL SYSTEMS
FLEET MANAGEMENT
HEARINGS & APPEALS, & PERSONAL INCOME TAX COLLECTIONS
HUMAN RESOURCES OFFICE
INDIVIDUAL NEXUS PROGRAMS
Disbanded by March 2024.
INVESTIGATIVE SERVICES UNIT
LEGAL SERVICES
MOTOR CARRIER SERVICES SECTION
MOTOR-FUEL, ALCOHOL & TOBACCO TAX REGULATORY DIVISION
MOTOR FUEL LABORATORY
MOTOR FUEL TAX BUREAU
To collect motor fuel and road use taxes, Bureau administered Motor Fuel Tax and Motor Carrier Tax Laws. Bureau registered and licensed motor fuel dealers, diesel fuel sellers and users, and motor carriers. For quality control, Bureau also administered and enforced Motor Fuel and Lubricants Law by registering and regulating entities that store, sell, and transport motor fuel.
Bureau was responsible for Accounting and Internal Audit.
MOTOR FUEL TAX DIVISION
OFFICE AUTOMATION & LOCAL AREA NETWORK (LAN) SUPPORT
OFFICE OF INTERNAL AUDITS
OFFICE OF PERSONNEL SERVICES
OFFICE OF PUBLIC AFFAIRS & TRAINING
PERSONNEL OFFICE
PROCESSING CONTROLS
PROGRAM MANAGEMENT
REFORM-ON-TAP TASK FORCE
Appointed by Comptroller of Maryland: Adam Benesch; Eric L. Best; Justin W. Bonner; Patrick Brady; Chris S. Brohawn; Elizabeth (Betty) Buck; Thomas G. Coale, Esq.; Jacob R. (Jake) Day; Chuck Ferrar; Tom Flores; R. Michael Gill; Gary D. Hailey, Esq.; MIchael E. Haynie; Neal B. Katcef; John Knorr; Carolyn Marquis; E. Randolph Marriner; John F. Mautz IV; Cory M. McCagh; John (Jack) Milani; Liz Murphy; John (Phil) Muth; Carly F. Ogden; Richard (Dick) O'Keefe; Joseph I. Petro; John D. Porcari; Phillip D. Rhudy; Tony Russo; Johnny Ray Salling; Ben Savage; J. Michael Scarborough; Leslie F. Schaller; Hugh Sisson; Hilda Staples; Beth E. Swoap; Julie Verratti; Mary L. Washington; Steven R. Weems; Keith C. Wolcott; Ronald N. Young.
In April 2017, Comptroller convened Reform-on-Tap Task Force. Task Force comprehensively reviewed Maryland's statutes that govern alcoholic beverages industry in State. Also, it examined national and state laws, obtained comment from public and the industry, and developed legislative proposals.
In Nov. 2017, Task Force submitted its report.
REGISTRATION
REGULATORY & ADMINISTRATIVE BUREAU
REGULATORY & ENFORCEMENT DIVISION
SUPPORT SERVICES
SYSTEMS
TAX ADMINISTRATION SYSTEMS
TAX INVESTIGATION
Disbanded by March 2024.
TAXPAYER SERVICES
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Chair: Peter V. R. Franchot, Comptroller of Maryland
Under Compliance Division, incorporated into Alcohol and Tobacco Tax, Corporate Income Tax, Digital Advertising Gross Revenues (DAGRT), Motor Fuel/Motor Carrier (IFTA) Tax Audits, Boxing and Wrestling, and Business Nexus Programs by March 2024.
Renamed Information Technology Division in July 1999.
Under Field Enforcement Division.
Originated in July 1999 when State License Bureau merged with Investigative Services Unit of Compliance Division (including Motor Fuel Laboratory) to form Field Enforcement Division. By further reorganization in Jan. 2004, Field Enforcement Division merged with Alcohol and Tobacco Tax Division to create Regulatory and Enforcement Division. In Oct. 2005, Motor Fuel Tax Bureau also was added to Division. Through restructuring in June 2007, Alcohol and Tobacco Tax Bureau and Motor Fuel Tax Bureau merged to form their own division, and Regulatory and Enforcement Division again became Field Enforcement Division. In Jan. 2021, transferred to Alcohol and Tobacco Commission (Chapter 12, Acts of 2019; Chapters 359 & 360, Acts of 2020).
Under Data Processing Division, renamed Financial Application System in July 1997.
Under Administration and Finance Division, renamed Fleet Administration in Aug. 1997.
Under Compliance Division, restructured as Hearings and Appeals.
Under Deputy Comptroller, renamed Office of Personnel Services in 1999.
Under Compliance Division, Nexus Programs participated in an agreement between the Internal Revenue Service and Maryland which identified potential income tax owed to the State. Where additional federal taxes were due, additional State taxes often were due.
Under Compliance Division, moved to Field Enforcement Division in 1999.
Under Revenue Administration Division, reorganized as Legal Services and Forms.
Under Motor Fuel Tax Unit, merged with Registration to form Licensing and Registration in 1998.
In June 2007, Motor-Fuel, Alcohol and Tobacco Tax Regulatory Division formed to oversee two units: Alcohol and Tobacco Tax Bureau; and Motor Fuel Tax Bureau. Division administered laws and regulations concerned with manufacturing, storage, transportation, sale, and distribution of alcoholic beverages, tobacco, and motor fuels. Division also collected related excise taxes.
Under Field Enforcement Division, samples of gasoline, diesel fuel, home-heating oil, and kerosene collected by inspectors were tested at the Motor Fuel Laboratory. Testing ensures that Maryland standards for octane levels and other specifications, were met, and that certain dyed fuels were not being sold illegally. Laboratory also tested alcohol.
Motor Fuel Tax Bureau originated in 1929 as Gasoline Tax Division. In 1989, Division was renamed Motor Vehicle Fuel Tax Division and, in 1993, Motor Fuel Tax Unit. It became Motor Fuel Tax Division in 1999, and reformed as Motor Fuel Tax Bureau under Regulatory and Enforcement Division in Oct. 2005. In June 2007, it joined Alcohol and Tobacco Tax Bureau to form Motor-Fuel, Alcohol and Tobacco Tax Regulatory Division.
In Oct. 2005, reorganized as Motor Fuel Tax Bureau, and moved under Regulatory and Enforcement Division.
Under Data Processing Division, renamed Office Systems in 1996.
Under Operations, name changed to Office of Risk Management in July 2016.
Under Administration, renamed Office of Human Resources in April 2012.
In May 1999, reorganized as Office of Communications. Training functions reassigned to Office of Personnel Services.
Formerly under Administration and Finance Division, renamed Human Resources Office and placed under Deputy Comptroller in 1997.
Under Revenue Administration Division.
Under Revenue Administration Division, renamed Project Management.
Peter V. R. Franchot, Chair
Under Motor Fuel Tax Unit, merged with Motor Carrier Services Section to form Licensing and Registration in 1998.
Under Field Enforcement Division, oversaw Motor Fuel Laboratory and State License Bureau.
Reorganized in June 2007 as Field Enforcement Division.
Under Administration and Finance Division, renamed Central Services in 1998.
Under Revenue Administration Division.
Under Data Processing Division, renamed Tax Application Systems in July 1997.
Under Compliance Division, Tax Investigation investigated possible criminal violations of Maryland laws relating to personal income, withholding, and sales and use taxes.
Under Revenue Administration.
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