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Business Reporting Requirements & Other Assessments

Under Maryland law, any container of beer with a capacity of at least four gallons must have a beer keg registration form affixed to the keg at the time of purchase from a retail dealer.

Each retail dealer who engages in the off-premise sale of beer kegs must take the following steps:

  1. Obtain beer keg registration booklets by completing a booklet order form and submitting it to the Licensing & Registration Unit of the Field Enforcement Division.
  2. Require identification to make sure the purchaser is at least 21 years of age.
  3. Complete part A of the registration form and have the purchaser complete and sign part B.
  4. Affix the completed registration decal on the keg at the time of purchase.
  5. Remove the registration decal from the keg upon its return from the purchaser and before the keg is returned to the beer wholesaler.

Retailers must retain the completed keg registration booklet on the license premises for at least 30 days. Under the law, retailers are also authorized, but not required, to charge the purchaser a fee to cover administrative and processing expenses.

Quantities will be limited to a six-month supply, based on the retailer's size, needs and past orders. Order forms are also provided to local liquor boards and may be available from participating beer wholesalers who have agreed to assist in providing the initial order form.

For more information about beer keg registration, contact the Licensing & Registration Unit at 410-260-7314 from Central Maryland or 1-888-784-0145 from elsewhere in Maryland. See also Alcohol Bulletin AB-2 issued in 1994.

Questions about enforcement of the beer keg registration law should be directed to the board of license commissioners in each respective jurisdiction.

Existing accounts

You have two options to file your employer withholding reports: you can file electronically, or you can file using pre-printed coupons in a coupon book that we send to you, which contains your Employer's Return of Income Tax Withheld (Form MW506). If you use the preprinted MW506 coupons to file, please return your reports in the window envelope that we send to you. Be sure that our mailing address is showing through the window.

You must file your withholding reports according to the schedule dictated for your business by our filing categories. If you have a new account, you must file quarterly reports. Your account will be reviewed at the end of the year to determine if your filing requirement needs to be changed.

If circumstances prevent you from using the coupon book and you choose not to file electronically, you may file your return by letter. Please include the following information in the letter:

  • Maryland Central Registration Number (CRN).
  • Federal Employer Identification Number (FEIN).
  • Business name, address and telephone number.
  • Amount of income tax withheld.
  • Dates covered by the return.

No tax due

If you do not owe tax, you are still required to file a return. In this case, you can file a zero report using our telefile service at 410-260-7225.

For additional information, see the links below.

The due dates for income tax withholding reports vary for employers filing monthly, quarterly, accelerated and annual reports. If the due date falls on a Saturday, Sunday or state holiday, the report is due on the next business day.

Monthly reports

Monthly income tax withholding reports are due on the 15th day of the month following the month in which the income tax was withheld.

If you are required to file monthly withholding reports you must continue to file reports until you give written notice to the Comptroller of Maryland indicating that you no longer have employees or are no longer liable to file the return.

Quarterly reports

Quarterly income tax withholding returns are due on the 15th day of the month that follows a calendar quarter in which income tax was withheld.

If you are required to file quarterly, you must continue to file reports until you give written notice to the Comptroller of Maryland indicating that you no longer have employees or are no longer liable to file the return.

Accelerated reports

Employers filing accelerated withholding reports must file within three business days following the payroll (pay date).

The accelerated filing category applies to employers who withheld $15,000 or more for the preceding calendar year and currently have accumulated in any pay period $700 or more in withholding tax.

Annual reports

Employers filing annual reports must file on or before January 31 in the year that follows the year in which the income tax was withheld.

No tax due

If you do not owe tax, you are still required to file a return. In this case, you can file a zero report electronically by using our bFile service, or over the telephone by calling 410-260-7225.

Period Due Date
January
February
March
February 15
March 15
April 15
 1st Quarter  April 15
April
May
June
May 15
June 15
July 15
 2nd Quarter  July 15
July
August
September
August 15
September 15
October 15
 3rd Quarter  October 15
October
November
December
November 15
December15
January 15
 4th Quarter  January 15

Generally, all new accounts are placed on a quarterly filing frequency. However, when completing our Central Registration Application electronically, you can choose a quarterly or monthly filing frequency. All accounts are reviewed once a year to determine if a filing category needs to be changed.

Businesses must file withholding reports according to the following categories:

  • Accelerated: Employers who were required to withhold $15,000 or more for the preceding calendar year and also have accumulated $700 of withholding tax, in any pay period.
  • Quarterly: Employers with less than $700 of withholding per quarter.
  • Monthly: Employers with more than $700 of withholding in any one quarter.
  • Seasonally: Employers who operate only during certain months. Employers must obtain prior approval to file seasonally.
  • Annually: Employers with less than $250 withholding per calendar year are required to remit the tax withheld on an annual basis.

Motor carrier returns

Motor carriers registered with Maryland under the International Fuel Tax Agreement (IFTA) must file quarterly IFTA fuel use tax reports by the following due dates noted in this chart:

 IFTA Reporting Period

Due Date

1st Quarter
January 1-March 31

April 30

2nd Quarter
April 1-June 30

July 31

3rd Quarter
July 1-September 30

October 31

4th Quarter
October 1-December 31

January 31

The IFTA quarterly reports should be mailed to:

Comptroller of Maryland
IFTA
P.O. Box 2171.
Annapolis, MD. 21404-2171

Motor fuel reports

Dealers, distributors, special fuel sellers, special fuel users, and turbine fuel sellers, must file a report for each month in which they sell or use motor fuel in the state of Maryland.
For months when there is no activity, a report must be filed stating "No Activity." Please note that six or more consecutive months of "No Activity" may be grounds for license cancellation. This report must be filed on or before the last day of the following month. If mailed, the report must be postmarked at least two days prior to the last day of the month.

The motor fuel monthly reports should be mailed to:

Comptroller of Maryland
Revenue Administration Division
P.O. Box 2191
Annapolis, MD 21404-2191

 

Effective October 1, 2018, the Office of the Comptroller has transferred authority to adopt regulations relating to fantasy competitions to the State Lottery and Gaming Control Commission. This transfer of authority is pursuant to Chapter 853 of the Laws of 2018 (Senate Bill 900, “Gaming - Fantasy Competitions - Regulation and Prohibition on Operation of Electronic Device”) enacted under Article II, Section 17(c) of the Maryland Constitution. If you have questions pertaining to registration, please contact James Butler at 410-230-8781 or jbutler@maryland.gov.

Comptroller of the Treasury

Online Fantasy Competitions

Fantasy Sports Competition Regulations

Required Notification

 

In compliance with Title 03, Subtitle 11, Chapter 01, Regulation 11, it is required that an operator intending to offer online fantasy sports competitions in the State of Maryland after January 1, 2017 must submit the following information on company letterhead notifying the Comptroller's Office that the  operator is qualified to do business in the State of Maryland.

The notification to the Agency shall include:

 

(1) The name and principal business address of the fantasy sports operator; if a corporation, the state of incorporation and the full name and address of each officer, director, trustee and principal salaried executive staff officer; if a foreign corporation, evidence of qualification to conduct business in the State; if a partnership or joint venture, the name and address of each officer;

(2) The name and business address of the fantasy sports operator's resident agent in the State; and

(3) The place where and the date when the fantasy sports operator was legally established and the form of its organization.

 

Information provided by the fantasy sports operator shall be available for public review. In the event that information provided by the fantasy sports operator is no longer accurate due to a change in circumstances, a fantasy sports operator shall provide the agency with the corrected information within 10 business days.

 

Please send the requested information to:

 

Anne Klase

Office of the Comptroller

80 Calvert Street

P.O. Box 466

Annapolis, MD 21404-0466

 

View the Regulations here.

If you have any additional questions or concerns, please do not hesitate to contact Anne Klase at 410-260-4055 or aklase@marylandtaxes.gov.

 

Financial audits submitted in compliance with the 2017 reporting requirement must be submitted to the Office of the Comptroller by  December 31, 2017.

In 2009, the Maryland General Assembly passed Senate Bill 277(Chapter 500, Acts of 2009), which revised the Courts and Judicial Proceedings Article 7-302 to require political subdivisions to remit to the Comptroller any Speed Monitoring System fines collected in excess of 10% of a subdivision's fiscal year revenues.

All Maryland local governmental jurisdictions that enforce speed limit laws are required to file an annual report to the Comptroller of Maryland.

The Maryland Speed Monitoring System Report (SMS-1) is due on the 30th day of September following the fiscal year in which the Speed Monitoring Fines were collected.

Payment to the Comptroller should be made electronically. For information on setting up electronic payments or other questions concerning the SMS-1, please contact Taxpayer Service at 410-260-7980 or 1-800-MD-TAXES between the hours of 8:30 a.m. - 4:30 p.m.

Welcome to the Maryland Unclaimed Property section for Businesses. As Comptroller, one of my top priorities is reuniting Marylanders with their lost or misplaced property. This includes items, such as jewelry, coins and other collectibles, as recovered from abandoned safe deposit boxes. Financial institutions, insurance companies and corporations are required to report contents of safe deposit boxes, bank accounts, wages, insurance benefits, security deposits, stock dividends and other property to our office if they remain unclaimed for three or more years. All money collected from auctioned items is kept for the original owner (or rightful heirs) and can be claimed at any time. Here at the Comptroller's Office, we take our responsibility to locate the owners of unclaimed property very seriously. Over the years, we have reunited over $300 million in cash and items to rightful owners.

As a proud board member of the National Association of Unclaimed Property Administrators (NAUPA), I will continue to look for new and innovative ways to proactively reunite every Marylander with their unclaimed property.

The information presented below should provide you with all the information you need to understand and carry out your obligations in the handling of abandoned property.

    The Comptroller's Office serves as the legal custodian of stocks, bonds, savings accounts and other property (except real property) that are reported to us as unclaimed after three years by banks and other financial institutions. We have hundreds of thousands of records worth hundreds of millions of dollars.

    We try to locate the owners through newspaper advertising, online promotional videos, news media campaigns, mass mailings, outreach programs, and our free online search service. Some unclaimed property items from abandoned safe deposit boxes in our custody are also being auctioned on eBay to obtain the best return value for the rightful owners.

    The owners or their legitimate heirs can claim the funds at any time. There is no statute of limitations. You can find out if the Comptroller's Office is holding property for you by checking our website. You may also conduct a nationwide search by state using the NAUPA and MissingMoney websites.

    The State of Maryland does not charge a fee for returning your property to you. Signing an agreement to have someone assist you in recovering unclaimed property may entail the payment of substantial fees. Effective July 1, 1991, such an agreement is unenforceable in Maryland if it covers property which has been in the state's custody for less than two years.

    For more information, read the Unclaimed Property Business Tax Tip #19

    The Maryland State Retirement Agency is attempting to find former public employees who did not work long enough to vest for a state pension benefit and return the contributions they made to the system to them. The retirement agency has established a searchable database on its website. Check the SRA's website to determine your eligibility to collect.

    The State of Maryland offers claimants free access to abandoned property records via our website, Missing Money partner site, and through the use of mass advertising. The website is updated the first week of every month.

    You may purchase a CD of unclaimed property owners for a fee of $4.00 with a letter of request. Payment may be rendered via money order or business check payable to The Comptroller of Maryland - Unclaimed Property.  The address is as follows:

    Comptroller of Maryland
    Compliance Division
    Unclaimed Property, Room 310
    301 W. Preston Street
    Baltimore, Maryland 21201

    The CD would include the owner's name, owner's last known address as reported to the State and a claim number.  The Comptroller is prohibited from disclosing social security numbers, the dollar amount, information related to the property type, information related to the holder, and financial notes, as this information constitutes confidential individual financial information which may not be disclosed according to Md. Code Ann., General Provisions Article (GP) § 4-335.  Additionally, under Md. Code Ann., Commercial Law, Section §17-311(b)(2) only a person in interest may obtain information about the amount or description of the property and the name and address of the person who held the property. 

    There is no licensing requirement in Maryland to engage in locating abandoned property.  Section §17-325 contains the only provision in Maryland's Abandoned Property Act which deals with these activities. It states that: All agreements to pay compensation to recover or assist in the recovery of property made within 24 months of the date the property is paid or delivered to the abandoned property office are unenforceable.