If you have been assessed for Maryland taxes or fees, or been denied a refund claim or tax license, you may 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.
The Hearings and Appeals Section handles tax cases involving:
- admissions and amusement tax
- alcoholic beverage tax
- Bay restoration fees
- boxing and wrestling tax
- employer withholding tax
- income tax
- motor fuel tax
- motor carrier tax
- sales and use tax
- tire recycling fees
- tobacco tax
- unclaimed property
Request appeal
You have the right to file an appeal if you are assessed tax or a fee 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 online 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. After you file your written appeal, you will receive a Notice of Hearing that advises of the date and time of the hearing. If you believe that the circumstances of your case are straight-forward or based on a lack of documentation, contact the hearing officer directly to discuss whether you may be able to provide the missing records and possibly resolve your dispute without the need to appear in person for a hearing.
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.
In the absence of a settlement, the hearing officer will issue a written Notice of Final Determination that explains the basis for the decision. If you disagree with the hearing officer’s determination, you must file an appeal with the Maryland Tax Court.
License Revocation Hearing
If you have an outstanding business tax liability or are delinquent in filing and paying returns, you may be required to attend a hearing to show cause as to why your sales and use tax license should not be revoked. If you fail to appear for the hearing or fail to make arrangements to clear up back taxes, the license will be revoked. License revocations are enforced through local liquor boards, civil court orders or criminal process.
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. Under Maryland law, failure to appear at an informal hearing is considered to be a withdrawal of your appeal, and the result is that the assessment or refund denial becomes final and nonappealable. | 
