Home Tax Professionals Code of Maryland Regulations (COMAR) Code of Maryland Regulations (COMAR) The Code of Maryland Regulations (COMAR) are maintained by the Division of State Documents (DSD) under the Office of the Secretary of State and can be accessed through the DSD Web site. To view the regulations, please visit COMAR Online. These links will open each page in a new window Title 03 - Subtitle 01 - Office of the Comptroller 03.01.01 General Regulations .01 Inspection of Public Records .02 Petition for Promulgation, Amendment or Repeal of Regulations .03 Petition for Declaratory Ruling .04 Hearings and Appeals .05 Hearings Under the Administrative Procedure Act. 03.01.02 Tax Payments - Immediately Available Funds .01 Definitions .02 Requirements for Payment by Immediately Available Funds .03 Registration .04 Rules for Use of ACH Payments .05 Miscellaneous Filing and Reporting Provisions .06 Payment of Delinquent Taxes by Immediately Available Funds 03.01.03 Record-Keeping Requirements for Records Created by Computer and Electronic Systems .01 Purpose .02 Definitions .03 Record-Keeping Requirements--General .04 Record-Keeping Requirements--Machine-Sensible Records .05 Records Maintenance Requirements .06 Access to Machine-Sensible Records .07 Taxpayer Responsibility .08 Alternative Storage Media .09 Effect On Hard-Copy Record-Keeping Requirements .10 Records Retention--Time Period Title 03 - Subtitle 02 - Alcohol and Tobacco Tax 03.02.01 Alcoholic Beverages .01 Method of Tax Payment Applicable to Beer Delivered Into Maryland .02 Repealed .03 Retail Licensees--Handling of Alcoholic Beverages and Records .04 Wine and Distilled Spirits Credit Control .05 Price Filings .06 Standards of Fill .07 Uniform Newspaper and Magazine Advertising of Wines and Distilled Spirits .08 Credit or Refund of Taxes .09 Sale and Delivery for Export .10 Repealed .11 Solicitor's Permit .12 Wine and Distilled spirits Distributorship Appointments .13 Samples of Alcoholic Beverages .14 Sales by Holders of Class E Water Vessel Licenses .15 Consumer Orders of Alcoholic Beverages .16 Wholesaler Credit Sales of Beer to Worcester County Retailers .17 Family Beer and Wine Facility Permit .18 Statewide Caterer's License 03.02.02 Tobacco Tax .01 Purchase of Cigarette Tax Stamps .02 Cigarette Sales to Out-of-State Vendors .03 Wholesaler and Subwholesaler Record Requirements .04 Sales to Armed Forces Exchanges or Commissaries .05 Cigarette Tax Stamps .06 Sales to Maryland Subwholesalers for Resale Outside of Maryland .07 Sample Cigarettes .08 Repealed 03.02.03 Maryland Cigarette Sales Below Cost Act .01 Transportation Costs Calculated as Part of the Basic Cost of Cigarettes .02 Notice That Wholesaler is Unlicensed .03 Applications for Cigarette Licenses .04 Record Keeping and Licensing .05 Cost to Wholesaler Eliminated From Certain Purchases .06 Sales by Manufacturers' Representatives .07 Wholesaler's Cost of Doing Business .08 Promotional Allowances and Cigarette Buydowns 03.02.04 Administration .01 Tax Returns and Reports .02 Reports of Boards of License Commissioners and County Dispensaries 03.02.05 Alcoholic Beverage Trade Practices .01 Definitions .02 General Provisions .03 Coupons .04 Alcoholic Beverage Lists .05 Tastings .06 Relationships With Consumers .07 Third Parties and Charitable Groups .08 Sweepstakes and Contests .09 General Advertising .10 On-Premises Advertising .11 Services to Retailers .12 On-Premises Promotions Title 03 - Subtitle 03 - Motor Fuel Tax Tax 03.03.01 Motor Fuel License and Tax .01 Licenses .02 Sales to Unlicensed Seller or User .03 Motor Fuel Tax Report .04 Security Requirements .05 Filing-Records .06 Sales - Exchange - Transfers -Exports .07 Requirements for Invoices Used as proof of payment of the Tax .08 Gains - Losses .09 Volumetric and Temperature Adjusted Gallons .10 Special Fuel Dispensers .11 Contaminated Product .12 Motor Fuel Consumed by Licensed Dealers .13 Inventory .14 Security of Motor Fuels .15 Blending and Injection-Reporting .16 Exemption Certificates .17 Racing Fuel .18 Definitions .19 Warehousing--Terminalling--Storing for Others .20 Penalties and Intrest .21 Appeals--Hearing 03.03.02 Refund Claim-Motor Fuel Tax .01 Claim Form and Procedure .02 Claims Supported by Original Invoices .03 Carbon Copies .04 Credit Card Invoices .06 Altered Invoices .07 Gallonage Records .08 Retail Electronic Invoicing System .09 Disallowed Invoices .10 Refunds-Tank Leaks .11 Identifying Number .12 Solid Waste Compacting, Redi-Mix, Petroleum Motor Vehicles, Well Drilling Motor Vehicles, and Certain Farm Equipment Vehicles .13 Appeal-Informal Hearing 03.03.03 Petroleum Transporters .01 Repealed .02 Repealed .03 Repealed .04 Repealed .05 Loading Tickets and Manifests. .06 Marking of Compartments. .07 Loading Tickets or Manifests Required for Commingled Products. .08 Loading Tickets or Manifests for Home Heating Oil and Certain Other Deliveries. .09 Transporters of "Waste Oil". .10 Inspection of Petroleum Transporters. .11 Reporting Fuel Movements--Temporary Permits. .12 Display of Owner's Name. .13 Hazardous Material Placarding or Labeling. .14 Repealed .15 Color and Symbol Coding of Vehicle Discharge Valves. .16 Loading of Conveyances. 03.03.04 Motor Carrier Tax .01 Definitions. .02 Credits and Refunds. .03 Surety Bond. .04 Records. .05 Trip Permits .06 Lease Agreements. .07 Registration of Vehicles. .08 Revocation. .09 Repealed .10 Improper Use of Licenses and Decals. .11 Penalty for False Statements. .12 Licensing of Trip Permit Vendors. .13 Penalties and Interest. .14 Appeal-Informal Hearing. 03.03.05 Motor Fuel Inspection 03.03.05 Motor Fuel Inspection - Overview .01 Definitions. 01-01 Standard Specifications for Gasoline. .02 Specifications for No. 1-D and No. 2-D Diesel Fuel (ASTM D-975). .03 Specifications for Kerosene (ASTM D-3699) .04 Specifications for No. 1 and No. 2 Fuel Oil (ASTM D-396). .05 Labeling of Pumps. .06 Retention of Documents. .07 Registration. .08 Samples and Test Tolerances. .09 Repealed. .10 "Stop Sale" at Retail Service Stations .11 "Stop Sale" at Bulk Storage Plants. .12 "Warning" for Water. .13 Meter Requirements. .14 Color Coding for Bulk Storage Facilities. .15 Commingled Products. .16 Annual Terminal Agreements. .17 Annual Exchange Agreements. .18 Refinery Specifications. .19 Additive Specifications. .20 Trade Secrets. .21 Inventory of Refined Products. .22 Violations for Which a "Warning" Will Be Issued. .23 Foreign Imports and Waterborne Transfers. .24 Ban Against Operation of Service Stations by Producers or Refiners. .25 Temporary Operation of Station by Producer or Refiner. .26 Seasonal Retail Product Changes. .27 Brand Integrity. .28 Blending. .29 Additives-Special Fuel. .30 Reporting of End-of-Month Inventories. .31 Report--Tax-Free Sales to End Users. 03.03.06 Emissions Control Compliance 03.03.06 Emissions Control Compliance - Overview .01 Definitions. .02 Vapor Pressure Determination. .03 Oxygen Content Determination. .04 Registration. .05 Record Keeping. .06 Transfer Documentation. Title 03 - Subtitle 04 - Income Tax 03.04.01 General Regulations .03.04.01 General Regulations .01 Withholding of Tax at Source .02 Estimated Tax Return .03 Repealed. .08 Abatements of Income Tax Assessments .09 Repealed. .10 Repealed. .11 Estimated Withholding Tax Assessment 03.04.02 Individual 03.04.02 Individual - Overview .01 Definitions .02 Resident Filing Status .03 Nonresident Filing Status .04 Filing Composite Return on Behalf of a Nonresident Individual .05 Allocation of Nonresident Business Income .06 Maryland Adjusted Gross Income of a Nonresident Individual .07 Exemptions Allowed a Nonresident .08 Deductions Allowed a Nonresident .09 Maryland Taxable Income of a Nonresident .10 Income Tax Deficiency Assessment .11 Reporting Federal Tax Adjustments .12 Limitation for Part-year Resident .13 Income Tax Checkoffs .14 Extension of Time to File .15 Maryland College Investment Plan .16 Limitations for Resident 03.04.03 Corporations 03.04.03 Corporations - Overview .01 Scope .02 Definitions .03 Corporations Required to File .04 Filing of Returns .05 Computing the Tax .06 Other Forms, Returns, Schedules, and Statements .07 Losses, Audits and Appeals .08 Apportionment of Income .09 Apportionment of Income - Motion Picture and TV .10 Apportionment of Income - Single Sales Factor Apportionment for Manufacturing Corporations 03.04.04 Special 03.04.04 Special - Overview .01 Order of Payment for Unpaid Income Tax. 03.04.05 Tax Refund Intercept Program-Delinquent Debts 03.04.05 Tax Refund Intercept Program-Delinquent Debts - Overview .01 Definitions. .02 Duties of the Central Collection Unit. .03 Duties of the Comptroller. .04 Investigation. .05 Administrative Hearing. 03.04.06 Tax Refund Intercept Program- Child Support 03.04.06 Tax Refund Intercept Program- Child Support - Overview .01 Definitions. 03.04.07 Partnership and S Corporation Nonresident Tax 03.04.07 Partnership and S Corporation Nonresident Tax - Overview .01 Definition .02 Imposition and Computation of Tax. .03 Filing of Returns and Payment of Tax. .04 Statements to Nonresident Partners and Shareholders. .05 Composite Returns. 03.04.08 Banks and Similar Institutions 03.04.08 Banks and Similar Institutions - Overview .01 Scope .02 Definitions .03 Apportionment and Allocation .04 Receipts Factor .05 Property Factor .06 Payroll Factor 03.04.09 Credit for Employer-Provided Long-Term-Care Insurance 03.04.09 Credit for Employer-Provided Long-Term-Care Insurance - Overview .01 Definitions .02 Credit Allowed .03 Limitations .04 Exempt Organizations .05 Carryover of Excess Credit 03.04.10 Maryland Research and Development Tax Credit 03.04.10 Maryland Research and Development Tax Credit - Overview .01 Definitions .02 Calculation of Credit .03 Calculation of Credit for Partial or Short Tax Year .04 Maximum Annual Credits .05 Application for Credit .06 Certification of Credit .07 Claiming the Credit .08 Carryover of Tax Credits .09 Affiliated Corporations and Entities Under Common Control .10 Mergers and Acquisitions .11 Short Taxable Years .12 Addition Modifications .13 Partnerships, S Corporations, Limited Liability Companies, Business Trusts, Estates, and Trusts .14 Continuity if Federal Provisions Repealed or Terminate 03.04.11 Arts and Entertainment Districts 03.04.11 Arts and Entertainment Districts - Overview .01 Definitions .02 Sales and Publication of Artistic Work .03 Production and Performance of Artistic Work .04 Availability of Subtraction .05 Procedures 03.04.12 Nonresident Real Estate Tax Withholding 03.04.12 Nonresident Real Estate Tax Withholding - Overview .01 Applicability .02 Definitions .03 Withholding Requirements .04 Certificate of Full or Partial Exemption .05 Responsibilities of Transferee and Real Estate Reporting Person at Settlement .06 Additional Requirements for Recordation or Filing .07 Duties of the Clerk or the Department .08 Procedures for Requesting Early Refunds 03.04.13 Credit for Wages Paid to Qualified Ex-Felon Employee 03.04.13 Credit for Wages Paid to Qualified Ex-Felon Employee - Overview 03.04.14 Corporate Income Tax Reporting 03.04.14 Corporate Income Tax Reporting - Overview .01 Definitions .02 Reports Required .03 Penalties Title 03 - Subtitle 05 - Miscellaneous Revenue 03.05.01 Abandoned Property Regulations .03.05.01 Abandoned Property Regulations - Overview .01 Abandoned Funds .02 Service Charges .03 Liability for Interest .04 Prohibited Agreements .05 Voluntary Reporting .06 Retirements Accounts .07 Automatically Renewable Certificates of Deposit 03.05.02 Abandoned Property Regulations- Notice of Assessment for Unclaimed Property 03.05.02 Abandoned Property Regulations- Notice of Assessment for Unclaimed Property - Overview .01 Definitions .02 Examination of Records and Notice of Assessment .03 Review of a Notice of Assessment for Unclaimed Property .04 Enforcement by the Administrator Title 03 - Subtitle 06 - Sales and Use Tax 03.06.01 Sales and Use Tax .03.06.01 Sales and Use Tax - Overview .01 Personal, Professional, or Insurance Service .02 Combined Sales .03 Repairs of Tangible Personal Property .04 Newspapers .05 Food for Human Consumption .06 Cancelled and Returned Sales .07 Sales Where It is Impractical to establish the Amount of Property to be Resold .08 "Taxable price" Defined .09 Sale of Medicines, Medical Supplies, and Sick room Equipment .10 Natural and Artificial Gas, Electricity, Steam, Oil, and Coal .11 Printing .12 Casual and Isolated Sales .13 Certain Capital Transaction .14 Resale Certificates .15 Containers .16 Photography .17 Dry Cleaners and Laundries .18 Florist .19 Real Property Construction, Improvement, Alteration, and Repair .20 Games and Amusements .21 Time of Collection .22 Exempt Organizations .23 Room Rentals .24 Tangible Personal Property Consumed in a Production Activity .25 Transactions in Interstate Commerce .26 Aircraft, Motor Vehicles, Railroad Rolling Stock, and Vessels Used in Interstate and Foreign Commerce .27 Auctioneers, Agents, Brokers and Factors .28 Lease of Tangible Personal Property .29 Ice .30 Fabrication or Production .31 Direct Payment Permits 32 Repealed 32-1 Repealed .32-2 Tangible Personal Property Used in a Production & Activity .33 Out-of-State Vendor .34 Special Use Tax on certain electricity .35 Property and Services Used in a Film Production Activity .36 Signs .37 Tax free Week for Qualifying Clothing and Footwear Items .38 Advertising Agencies .39 Detective Services .40 Sourcing Cellular Telephones and Other Mobile Telecommunications Services Charges .41 Sales of Appliances Meeting Certain Efficiency Requirements and Multifuel Pellet Stoves .42 Effective Rate Agreements 03.06.02 General Regulations-Admissions and Amusement Tax 03.06.02 General Regulations-Admissions and Amusement Tax - Overview .01 Club Membership .02 Rental Facilities .03 Employees .04 State Authorized Exemptions .05 Locally Authorized Exemptions 03.06.03 General Administrative and Procedural Regulations-Sales and Use, and Admissions and Amusement Taxes 03.06.03 Administrative and Procedural Regulations-Sales and Use, and Admissions and Amusement Taxes - Overview .01 Owners,Lessors, and Operators of Places Where Amusements Are Conducted .02 Records .03 Returns .04 Refunds of Admissions and Amusement Tax .05 Refunds of Sales and Use Tax .06 Revocation of Sales and Use Tax Licenses .07 Bad Debts .08 Repealed .09 Repealed Title 03 - Subtitle 07 - Central Payroll Bureau 03.07.01 General Regulations .03.07.01 General Regulations - Overview .01 Definitions .02 Deduction of Organization Title 03 - Subtitle 08 - Tire Recycling Fee 03.08.01 General Regulations 03.08.01 General Regulations - Overview .01 Definitions .02 Tire Wholesaler Certificate .03 Records .04 Returns .05 Appeals Title 03 - Subtitle 09 - General Accounting Division 03.09.01 General Regulations 03.09.01 General Regulations - Overview .01 Definitions .02 Reports