Compliance Division Operating Sections

Fiscal Administration:
The Fiscal Administration Section is responsible for support functions for the Compliance Division including payroll, time keeping, budget, purchasing, processing certain refund transmittals, and mail service. This section also provides for taxpayer assistance with and tax collection for the sale of new mobile homes.

Field Audit:
The Field Audit section is responsible for auditing businesses in Maryland for all taxes and fees administered by the Comptroller, to ensure compliance with Maryland revenue laws. These include sales and use, admissions and amusement, corporate, motor fuel, alcohol, tobacco taxes, boxing and wrestling taxes, unclaimed property and the tire fee. The section also is responsible for verifying the validity of certain business tax refund claims.

Collections:
The Collections Section is responsible for collecting deficient and delinquent taxes of various types including personal income, admissions and amusement, corporate income, sales and use, employer withholding and tire fees.

Hearings and Appeals:
Hearings and Appeals is the section that handles administrative appeals from taxpayers who have been assessed for taxes or unclaimed property, denied a refund claim, or denied a tax license. The case is heard before an administrative hearing officer employed by the Comptroller.

Compliance Programs:
The Compliance Programs Section is responsible for ensuring that individuals and businesses who have a legal obligation to file returns for income tax, sales and use tax, admissions and amusement tax and bulk sales tax comply with filing requirements. The section is also responsible for verifying the validity of tax return information.

Unclaimed Property:
The Unclaimed Property Unit takes possession of unclaimed property and attempts to locate rightful owners. Property includes stocks, bonds, checking and savings accounts, contents of safe deposit boxes, insurance proceeds, etc., but excludes real property.

Accounting and Systems Support:
The Accounting Section of the Compliance Division controls all cash receipts, tax returns, the processing of sales and use tax credit refunds and FMIS accounting activity. The Systems Support Section coordinates all office automation and data processing activities for the Division.