The Comptroller of Maryland is the state’s elected chief fiscal officer, responsible for collecting Maryland’s taxes, enforcing revenue laws, returning unclaimed property to its owners, and helping oversee billions of dollars in state spending. The office was created by the Maryland Constitution of 1851 as an independent check on the State Treasurer, and it has been part of Maryland’s government ever since.1Maryland State Archives. Origins of the Office of Comptroller of Maryland The Comptroller is elected statewide to a four-year term.2FindLaw. Maryland Constitution of 1867 Art. 6, Sect. 1 The 34th and current officeholder, Brooke E. Lierman, took office after winning election in November 2022.3Maryland State Archives. Biographies – Brooke E. Lierman
Taxes the Office Collects
The Comptroller has primary authority over Maryland’s state revenue collection under the Tax-General Article of the Maryland Code.4New York Codes, Rules and Regulations. Maryland Code – Tax-General For individuals, that means the state income tax, which runs on a graduated schedule from 2% on the first $1,000 of taxable income up to 6.5% on income above $1,000,000, with wider brackets for joint filers, heads of household, and qualifying surviving spouses. Counties and Baltimore City add their own local income tax on top, piggybacked onto the same return.5Comptroller of Maryland. Tax Computation Worksheet Schedules I and II
For businesses and consumers, the office also administers the 6% sales and use tax on most tangible goods and certain services,6Comptroller of Maryland. Sales and Use Tax FAQs the corporate income tax, and separate excise taxes on alcohol, tobacco, and motor fuel. After collection, the Comptroller distributes a share of the revenue back to counties and municipalities to fund local services.
Filing and Paying Your Maryland Taxes
The Maryland individual income tax return is due April 15.7Comptroller of Maryland. What’s New for the 2026 Tax Filing Season (2025 Tax Year) Need more time? File Form 502E by that same date to get an extension of the filing deadline. The extension does not push back your payment deadline; anything you expect to owe is still due April 15. If you owe nothing and have already filed federal Form 4868, Maryland does not require a separate state extension form.8Library of Maryland Regulations. COMAR 03.04.02.14 Extension of Time to File
Most individual filers can use the Comptroller’s iFile system to prepare and submit their return online, along with estimated and bill payments.9Comptroller of Maryland. iFile Choose Form Entrance Business filers are being migrated to the Maryland Tax Connect Portal, which now handles sales and use tax returns, withholding returns, and related payments. The older bFile system still processes admissions and amusement tax returns, alcohol tax forms, and payments on existing business liabilities.10Comptroller of Maryland. bFile – Select Application
If you are self-employed or otherwise don’t have enough tax withheld from wages, you should make quarterly estimated payments. Maryland’s schedule follows the 15th of the 4th, 6th, 9th, and 12th months of the tax year, which in practice means April 15, June 15, September 15, and December 15.11Comptroller of Maryland. Filing Deadlines and Due Dates Missing a quarterly deadline triggers interest on the underpayment.
What Happens if You Owe and Can’t Pay
State law requires the Comptroller to charge interest on unpaid taxes at a rate set each year. For calendar year 2025 the rate was 11.4825%.12Comptroller of Maryland. Penalty and Interest Charges Interest accrues monthly on any balance from the original April 15 deadline forward, whether or not you filed an extension. Separate penalties apply for late filing and for substantially underestimating estimated payments. The rate resets each January, so check the Comptroller’s website for the current figure if you are carrying a balance.
When a balance goes unpaid, the office can escalate. The most common enforcement tool is a tax lien. Once the Comptroller files a notice of lien with the clerk of the circuit court in the county where the taxpayer’s property is located, the lien attaches to that property and is entered in the court’s judgment docket.13New York Codes, Rules and Regulations. Maryland Tax-General 13-807 – Filing, Indexing, and Recording Tax Lien A lien stays in place until the debt is satisfied, released by the tax collector, or 20 years from the date of assessment, whichever comes first.14Maryland General Assembly. Maryland Tax-General Code Section 13-806 – Duration of Lien If a property is sold, the tax lien is paid first, but only takes priority over other creditors once the notice has been filed.15New York Codes, Rules and Regulations. Maryland Tax-General 13-809 – Priority of Tax Lien The Comptroller can also enforce wage and salary liens against an employee’s pay under Section 13-811 of the Tax-General Article.16Comptroller of Maryland. State and Federal Tax Liens
Offer in Compromise
Taxpayers who genuinely cannot pay in full may apply for an Offer in Compromise (OIC), which settles the debt for less than the amount owed. Eligibility is strict: the debt must result from an assessment, at least two years must have passed since the tax became due, the matter cannot be under appeal, and you cannot be in an active bankruptcy proceeding. You also need to be current on all required tax returns; for individual income tax, that means the current year plus the prior six years.17Comptroller of Maryland. Offer in Compromise Program FAQs
An OIC application uses Form MD 656 together with a financial disclosure statement on Form MD 433-A. You can propose a lump sum, a payment plan of up to 24 months, or even zero dollars if you truly have no ability to pay. One point to know before you file: submitting an OIC does not pause collection. Liens, license holds, and referrals to collection agencies continue during the review.17Comptroller of Maryland. Offer in Compromise Program FAQs
Taxpayer Rights and the Taxpayer Advocate
If you believe the Comptroller has treated you unfairly or made a mistake, you have formal protections. The office publishes a Taxpayer Bill of Rights covering, among other things, the right to accurate information, the right to pay no more than the correct amount of tax, the right to challenge a decision, and the right to representation. The Office of the Taxpayer Advocate (OTA) enforces those protections.18Comptroller of Maryland. Office of the Taxpayer Advocate
The OTA answers questions about Comptroller policies and procedures, and when a taxpayer has been unable to resolve a problem through ordinary channels, its staff steps in with one-on-one help. The office also conducts systemic advocacy, identifying recurring issues in the tax system and recommending fixes.18Comptroller of Maryland. Office of the Taxpayer Advocate
Searching for Unclaimed Property
The Comptroller’s Unclaimed Property Division holds forgotten bank accounts, insurance proceeds, uncashed checks, and other abandoned financial assets under the Maryland Uniform Disposition of Abandoned Property Act (Commercial Law Article, Title 17).19Maryland General Assembly. Maryland Code Commercial Law 17-326 There is no deadline for filing a claim and no cost to search.
Start at claimitmd.gov and enter your name to check for property held for you.20Comptroller of Maryland. Unclaimed Property Homepage If you find a match, file the online claim form and upload supporting documents. At minimum you need a copy of a government-issued photo ID and your Social Security card or another document showing your Social Security number.21Maryland OneStop. Unclaimed Property Claim Form and Checklist Additional documents tying you to the property, such as old bank statements, insurance correspondence, or proof of a former address, strengthen your claim.
If you are claiming for someone who has died, expect to provide a death certificate, letters of administration or testamentary, and identification for the executor or administrator. Having the decedent’s will on hand, if one exists, speeds review. Staff review claims against internal records, and if you have not received a decision within 60 to 90 business days, you can use the “Check Claim Status” feature on the portal to follow up.20Comptroller of Maryland. Unclaimed Property Homepage Approved claims are paid by state-issued check.
Business Licensing: Who Actually Issues It
The Comptroller sets the licensing framework for most Maryland businesses under Title 17 of the Business Regulation Article, but the trader’s license itself is issued by the Clerk of the Circuit Court in the county where the business operates, not by the Comptroller.22Maryland Judiciary. Maryland Business Licenses Online Trader’s license fees scale with the value of your stock-in-trade and vary by jurisdiction; outside Baltimore City and Baltimore County the fee ranges from $15 for inventory of $1,000 or less up to $800 for inventory above $750,000, with higher schedules in Baltimore City and Baltimore County.23New York Codes, Rules and Regulations. Maryland Business Regulation 17-1807 – License Fees Corrections to a license record must be submitted in writing to the court that issued it; the Judiciary does not accept corrections by phone.
The Comptroller’s Broader Fiscal Role
Beyond tax administration, the Comptroller sits on the three-member Board of Public Works alongside the Governor and the State Treasurer. The board approves state spending, bond issuances, property transfers, and procurement regulations, and it acts on roughly $200 million of business every other week.24Comptroller of Maryland. Board of Public Works The Comptroller also chairs the Board of Revenue Estimates, which produces the official revenue projections that the Governor and General Assembly use to build the state budget,25Maryland Board of Revenue Estimates. Maryland Board of Revenue Estimates and publishes the Annual Comprehensive Financial Report, Maryland’s official accounting of its assets, liabilities, and fiscal performance each year.26Comptroller of Maryland. Annual Comprehensive Financial Report – ACFR