The Comptroller is responsible for the collection of all State taxes at the rates required by law on the various classes of property determinations against which are certified directly to the Comptroller and on which taxes are payable directly into the Treasury of the State.
Structure Maryland Statutes
Title 1 - Definitions; Rules of Construction; General Provisions
Subtitle 3 - General Provisions
Section 1-301 - Secrecy of Returns
Section 1-304 - Comptroller Responsible for Collection of Certain State Taxes
Section 1-305 - Recoupment of Taxes if Title to Property Held by Federal Government or Federal Unit