Hearings and Appeals

If you have been assessed for Maryland taxes or fees, or denied a refund claim or tax license, you can request an appeal to be heard before an administrative hearing officer from the Hearings and Appeals Section of the State Comptroller's Compliance Division.

The comptroller's authority is granted through §§13-508 and 13-904 of the Tax-General Article, Title 17 of the Commercial Law Article and COMAR 03.01.01.04, .03.01.01.05, and 03.05.02.03. Appeals from the final determination of the hearing officer should be directed to the Maryland Tax Court. 

The Hearings and Appeals Section handles tax cases involving:

• admissions and amusement
• Bay restoration fees
• employer withholding
• income
• motor fuel
• motor carrier
• sales and use
• tire recycling fees
• tobacco
• unclaimed property

Request appeal

You have the right to file an appeal if you are assessed tax or your refund is denied. If you have received a notice and would like to file an appeal, follow the instructions in the notice. Appeals must be in writing and may be requested on-line at the Maryland Online Hearing Appeal Request system or sent to the Hearings and Appeals Office at 301 West Preston Street, Room 315, Baltimore, Maryland 21201, or e-mailed to cdhearings@comp.state.md.us.

Informal hearing

The first step in the appeal process is an informal hearing. An informal hearing is a structured meeting between you and a hearing officer who is designated by the comptroller to review any issues in dispute.

You must bring photo identification to the hearing. You may bring your attorney, accountant, bookkeeper, or anyone else who has knowledge of your case and can assist you in your presentation. If you elect to have someone appear for you at the informal hearing, that representative may be required to submit a power-of-attorney granting him or her authority to represent you in the proceeding. You may also bring witnesses you feel are necessary to your case, and you may request the hearing officer to subpoena other witnesses. The subpoena request must be in writing, received at least ten days before the hearing, and include an explanation of why the subpoena is necessary. Subpoenas are sent via first class mail unless you make other arrangements.

Depending on the type of hearing, the comptroller may have other representatives in attendance at your hearing. For example, if the case is based on an examination of your books and other records, the auditor who examined them and/or the auditor's supervisor, is expected to attend. For cases arising from collection activity, a representative from the collection section will usually attend.

At the informal hearing, you may present any position you have regarding your case, and the hearing officer will consider any relevant information you present in support of your position. Assessments and refund denials are presumed to be correct, and you have the burden of proving otherwise. Therefore, you should be fully prepared to address all of the issues you intend to raise and have with you all of the records and documents that support your positions. Copies are usually acceptable, and anything you submit will be returned to you if you ask for it after the case is concluded.

The hearing officer may question you and your witnesses as well as the auditor to clarify any issues you may raise. The hearings are recorded, and witnesses may be placed under oath.

Postponements

If you have good cause, you may request to postpone the date of your hearing by submitting a written request at least five business days before the scheduled hearing date. You may be required to document any scheduling conflicts.