Maryland Statutes
Tax - General
Title 1 - Definitions; General Provisions

Subtitle 1 - Definitions

Section 1-101 - Definitions - (a) In this article the following words have the meanings...

Subtitle 2 - General Provisions

Section 1-201 - Due Dates - (a) In this section, “legal holiday” means: (1) the day...

Section 1-202 - Notices - (a) A unit of the State government or person responsible...

Section 1-203 - Oaths - (a) A requirement in this article that a document be...

Section 1-204 - Compliance With Workers' Compensation Act - Before any license may be issued under this article to...

Section 1-205 - Renewal of Licenses or Permits; Verification of Payment of Taxes and Unemployment Insurance Contributions - (a) A license or permit is considered renewed for purposes...

Section 1-206 - Report on Implementation of Certain Tax Credits - (a) This section does not apply to an income tax...

Section 1-207 - Tax Clinics for Low-Income Marylanders Fund -- Purpose -- Administration -- Funding -- Use for Grants -- Investments -- Expenditures - (a) In this section, “Fund” means the Tax Clinics for...

Subtitle 3 - Tax Expenditure Evaluation Act

Section 1-301 - Definitions - (a) In this subtitle the following words have the meanings...

Section 1-302 - Purpose - The purpose of this subtitle is to establish a system...

Section 1-303 - Tax Credit Evaluations - (a) Subject to subsections (b) and (c) of this section,...

Section 1-304 - Consultation and Preparation - For each evaluation required under this subtitle, the Department shall:...

Section 1-305 - Providing Information and Cooperation - During an evaluation, the Comptroller, the Department of Budget and...

Section 1-306 - Evaluation on Tax Credits -- Report to General Assembly - (a) The Department shall prepare a report on the evaluation...

Section 1-307 - Short Title - This subtitle may be cited as the “Tax Expenditure Evaluation...

Subtitle 4 - Whistleblower Reward Program

Section 1-401 - Definitions - (a) In this subtitle the following words have the meanings...

Section 1-402 - Monetary Award to Whistleblower Who Materially Adds to Information Provided to Comptroller -- Allocation Among Multiple Whistleblowers - (a) Subject to the limitations of this subtitle and except...

Section 1-403 - Amount of Award in Discretion of Comptroller -- Determinations Against Making Award -- Challenge to Comptroller Decision - (a) (1) The determination of the amount of an award...

Section 1-404 - Contract Not Required -- Representation by Counsel -- Written Notice by Comptroller to Whistleblower -- Identification Information of Whistleblower Not Subject to Disclosure - (a) A contract with the Comptroller, the Office of the...

Section 1-405 - Discrimination or Retaliation by Employer or Prospective Employer Against Whistleblower Prohibited -- Relief to Person Discriminated Against -- Prohibition Against Waiver of Rights and Remedies - (a) A current or prospective employer, contractor, or agent may...

Section 1-406 - Construction of Subtitle - Nothing in this subtitle may be construed to: (1) preempt,...

Section 1-407 - Annual Reports on Whistleblower Actions - On or before December 31, 2022, and each December 31...

Section 1-408 - Adoption of Regulations on Submissions by Whistleblowers and Determinations of Awards - The Comptroller shall adopt regulations to implement this subtitle, including...