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

The Appeals Division is a fair, impartial, and efficient forum in which disputes between taxpayers and the Maryland Comptroller's office involving taxes and fees administered by the agency are resolved.

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, please review the instructions in the notice. You must file an appeal in writing. You can file your appeal in one of the following ways.

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

  • 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 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 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 hearing needs to be scheduled, you will receive a notice of hearing in the mail.

For additional information about informal hearings, please see Frequently Asked Questions about Hearings and the Appeal Process.

You can contact our office at or by telephone at (410) 767-1572 during normal business hours of 8:30 a.m. to 4:30 p.m.

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, ., and