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Code of Maryland Regulations

While we have provided Maryland regulations on this site as a convenience to you and we believe they are complete and accurate, Maryland law states that only the Maryland Register and the Code of Maryland Regulations (COMAR) contain the only official text of regulations.

Since the regulations posted here are not the official text, we recommend that you should not rely on them without comparing the text, word for word, with the official printed version.

If you need more COMAR information or wish to subscribe to the Maryland Register, contact the Division of State Documents.

Regulatory Review Process

The Comptroller's Office is currently conducting a review of its regulations pursuant to Executive Order 01.01.2003.20. The purpose of the review is to determine whether the regulations are necessary for the public interest, continue to be supported by statutory authority and judicial opinion, or are appropriate for amendment or repeal. In accordance with State Government Article, §§10-130-10-139, Annotated Code of Maryland, each state agency that adopts regulations must review those regulations every eight years, unless exempt under §10-132.1.

To learn more about the regulatory review process or to view the Comptroller's Office notices, visit the Division of State Documents. Inquiries regarding the regulatory review process may be sent to:

Ms. Sharonne R. Bonardi, Assistant Director
Compliance Division
301 W. Preston Street, Room 203
Baltimore, MD 21201
sbonardi@comp.state.md.us

 COMAR Subtitles
Subtitle 01 - Office of the Comptroller
Subtitle 02 - Alcohol and Tobacco Tax
Subtitle 03 - Motor Fuel Tax
Subtitle 04 - Income Tax
Subtitle 05 - Miscellaneous Revenue (Abandoned Property)
Subtitle 06 - Sales and Use Tax (including Admissions and Amusement Tax)
Subtitle 07 - Central Payroll Bureau
Subtitle 08 - Tire Recycling Fee
Subtitle 09 - General Accounting Division



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