Maryland Tax Information - Code of Maryland Regulations (COMAR)



Home \| Individuals \| Businesses \| Tax Professionals \| CompNet \| Online Services \| Search \|

Electronic Filing
Become e-file Provider
Corp eFile Handbook
Necessary Paper Forms

Electronic Filing Program

Forms and Instructions
Personal Taxes
Business Taxes

Professionals Tax Information
Tax Regulations
Tax Legislation Summary
Administrative News
Federal Decoupling
Revenews

General Tax Information
Personal Income Taxes
Estate Taxes
Business Taxes
Property Taxes

Compliance Information
Filing Inquiry Notice
Income Tax Notice
Penalty and Interest
Hearings and Appeals
Compliance Division

Online Services
bFile - Business Taxes
Individual Extensions
Business Extensions
Refund Status
Tax Calculators
Unclaimed Funds Search
more…

Tax Pro Assistance
Frequently Asked
Questions
Contact Us
Local Branch Offices
Maryland Relay

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.

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