Appeals

Don’t agree with an assessment or a refund denial? You can file an appeal with the Comptroller’s office.

  • admissions and amusement tax
  • alcoholic beverage tax
  • bay restoration fee
  • boxing and wrestling tax
  • employer withholding tax
  • income tax
  • motor fuel tax
  • motor carrier tax
  • sales and use tax
  • tire recycling fee
  • tobacco tax
  • unclaimed property

You have the right to file an appeal if you are assessed tax or a fee or if 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.  For additional information see Your Rights Regarding Appeal.

Request an Appeal Online at the Maryland Online Hearing Appeal Request system.

Request an Appeal by Mail by sending it to: 

          Comptroller of Maryland
          Hearings and Appeals Office
          301 West Preston Street, Room 315
          Baltimore, Maryland 21201-2383

Request an Appeal by E-mail by sending it to cdhearings@marylandtaxes.gov.

  • Your appeal will be processed, and a unique tracking number will be assigned to your appeal.
  • An attorney will review your appeal to determine if you filed your appeal timely. You are eligible for an informal hearing if your appeal was filed within 30 days of the date of the notice of assessment or refund denial.
  • An attorney will review your appeal to determine if your appeal can be resolved without an informal hearing.
  • If your appeal can be resolved without a hearing, you will receive a letter from a hearing officer about the next steps in your appeal.
  • If an informal hearing needs to be scheduled, you will receive a notice of hearing in the mail.

For additional information about informal hearings, please see Tax Tip 34 - Comptroller's Office Hearings & Appeals Procedures.

The Comptroller's authority is granted through §13-508, 13-509 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 . For additional information see Tax Tip 34 - Comptroller's Office Hearings & Appeals Procedures.