Contact Information

Phone: (410) 260-7813
Fax: (410) 974-3979
Maryland Relay Service

Mailing address:
General Accounting Division
Goldstein Treasury Building
80 Calvert Street
Annapolis MD 21404-0746

State Agency Information

Sandra L. Zinck, Director, General Accounting Division 410-260-7464

Sonya Walker, Deputy Director, GAD Operations 667-262-0488

Christopher Kratzen, Deputy Director, Statewide Financial Systems 410-260-7821

Luther Dolcar, Deputy Director, Financial Reporting and Operations 410-260-7914

Treasurer's Bank Account Information System (TBAIS)

Contact the State Treasurer's Office

Phone: (410) 260-7270
Fax: (410) 974-2076

Mail correspondence to:

 Maryland State Treasurer's Office
 80 Calvert Street
 Annapolis  MD  21401
 Attn: Banking Services

Contact Us by Phone

For any tax type not covered below, please call us at 410-260-7980, or 1-800-638-2937 outside of Central Maryland.

Topic Phone Number Toll-Free Number
Bulk Sales (on sale of business) 410-767-1941 from the Baltimore area 1-800-492-1751 from elsewhere in Maryland
Business Licenses 410-260-6240 from Central Maryland 1-866-239-9359 from elsewhere in Maryland
Estate Tax 410-260-7850 from Central Maryland 1-800-MD TAXES(1-800-638-2937) from elsewhere in Maryland
Good Standing Certificates 410-260-7813 from Central Maryland  
Income Tax Refund Status 410-260-7701 from Central Maryland 1-800-218-8160 from elsewhere in Maryland
Motor Fuel Tax 410-260-7215 from Central Maryland 1-888-784-0142 from elsewhere in Maryland
Tax Clearance Certificate 410-767-1966 from Central Maryland 1-800-648-9638 from elsewhere in Maryland
Tax Fraud/Non-Compliance-Individual Taxes 410-767-1322  
Tax Practitioner Hotline (for Tax Professionals) 410-260-7424  
Unclaimed Property 410-767-1700 from the Baltimore area 1-800-782-7383 from outside of central Maryland

Contact Us by Email

Email Security Warning!

When sending an email to the Comptroller of Maryland, do not include information such as your full social security number (use only the last 4 digits), bank account numbers, routing numbers, or any other sensitive information.

If you wish to send sensitive information, email a description of the issue (without the sensitive data), and let us know you have confidential information to send. We will reply back via an encrypted email account, which will have "#secure#" in the email subject. In reply to the secured email, you may then provide the additional detail, including the sensitive information.

General Information
A service which provides assistance and general information regarding Maryland tax returns, notices and other agency matters.
Comptroller Brooke Lierman
Have a question or comment for State Comptroller Brooke Lierman?
Comptroller Executive Staff
Need to contact Comptroller Lierman’s team?
Alcohol Licensing
For manufacturers, transporters, and wholesale distributors of alcoholic beverages into, within and out of Maryland.
Bureau of Revenue Estimates
Provides staff support to the Board of Revenue Estimates, which is responsible for estimating state revenues. Maintains detailed data and forecasts on state revenues and the state economy.
Tax Investigation Unit
To report suspected tax fraud/non-compliance concerning individual taxes.
Central Payroll Bureau
Responsible for issuing paychecks to all state employees, except those in the Mass Transit Administration. Handles deductions, payroll taxes, W-2 forms, and other payroll reports for state government.
Compliance Division
The division's primary functions are auditing and collecting various business and personal income taxes. Operating sections include Administration, Auditing, Collections, and Hearings and Appeals.
Electronic Filing Program
For online filers, tax preparers, and software developers with questions or comments about Maryland's electronic filing program for personal and corporate income tax returns.
Estate Tax
For help or questions with filing of form MET1 and other Maryland Estate tax forms
Let us know how the Comptroller's Office can better meet your needs through the services we offer and how we can make this site more useful to you.
General Accounting Division
Maintains the state's accounting records and accounts for all state funds received and disbursed. Countersigns and distributes all State Treasury checks.
Motor Fuel Tax
For motor fuel dealers and diesel fuel sellers and users, commercial motor carriers, and International Fuel Tax Agreement (IFTA) members.
Sales and Use Tax
For business and individual taxpayers with questions about the state sales and use tax.
Corporate Information Reporting
For business taxpayers with questions about corporate information reporting.
State License Bureau
Responsible for enforcing local revenue laws which require business licenses.
Tax Information for Tax Professionals
For tax professionals with questions about income tax law and client accounts.
Tax Forms
For requesting tax forms and instructions.
Tobacco Tax
For manufacturers, transporters, and wholesale distributors of tobacco products into, within and out of Maryland.
Unclaimed Property
Financial assets, such as bank accounts, insurance benefits and wages that remain unclaimed for three years must be reported to the Maryland State Comptroller's Office. The comptroller serves as custodian of these unclaimed funds and maintains a database to help locate the legal owners.

If you are unsure of the appropriate e-mail address to use, please e-mail the General Information account.

Taxpayers can schedule in-person or virtual appointments easily. Taxpayer assistance is also available via email or by calling 1-800-MDTAXES. Our agents are standing by to help you.

At Comptroller of Maryland branch offices, the following services are provided with no scheduled appointment:

  • We provide blank Maryland state tax forms and/or tax booklets.
  • We answer general tax questions.
  • We accept completed Maryland tax returns and/or requested documents.
  • We provide additional IFTA decals to carriers in good standing and new carriers whose applications have been approved.
  • We provide certified copies of previously filed Maryland tax returns for individuals with identification.

All other services require an appointment. To make an appointment:

  • Please click on one of the branch offices below to schedule your appointment.
  • Please arrive in the branch office five minutes before your scheduled appointment.
  • Please have photo identification with you.

To make a virtual appointment with the Comptroller of Maryland agency, taxpayers will need:

  • Internet access, Microsoft Teams software, and a camera on your computer or cell phone.
  • An email address for receiving your link to your virtual meeting.
  • Please join meeting five minutes before your scheduled virtual appointment time.
  • After your appointment, that link to the completed appointment expires, but you can schedule another appointment if needed.
Taxpayer Services Virtual Appointments
Schedule a Virtual On-line Appointment
Using your P.C. or Cell Phone
  • All Counties
Baltimore - Compliance Division Virtual Appointments
Schedule a Virtual On-line Appointment
Using your P.C. or Cell Phone
  • All Counties
Tax Service Location Phone Number Counties Served
Schedule In-Person Office Visit
60 West Street
Suite 102
Annapolis, MD 21401
  • Anne Arundel
  • Queen Anne's
Annapolis Compliance
Schedule In-Person Office Visit
60 West Street
Suite 102
Annapolis, MD 21401
  • All Counties
Baltimore Taxpayer Service
Schedule In-Person Office Visit
7 St. Paul Street
Baltimore, MD 21202
  • Baltimore City
Baltimore - Compliance Division
7 St. Paul Street
Baltimore, MD 21202

Please note that the Baltimore Compliance Division
DOES NOT provide MVA certification in order to
obtain a driver’s license or ID,
assist with current year Individual Income Tax preparation,
or supply IFTA decals/stickers.

Baltimore Business Tax Collections
Schedule In-Person Office Visit

Baltimore Compliance Programs
Schedule In-Person Office Visit
Baltimore Compliance Programs

Baltimore Unclaimed Property
Schedule In-Person Office Visit
Schedule In-Person Office Visit
Allegany Museum
3 Pershing Street
Suite 101
Cumberland, MD 21502-2302
  • Allegany
  • Garrett
Schedule In-Person Office Visit
Upper Chesapeake Corporate Center
103 Chesapeake Blvd
Suite D
Elkton, MD 21921-6313
  • Cecil
  • Harford
  • Kent
Schedule In-Person Office Visit
Courthouse/Multiservice Center
100 W. Patrick St.
Room 2603
Frederick, MD 21701-5646
  • Carroll
  • Frederick
Schedule In-Person Office Visit
6401 Golden Triangle Drive
Suite 100
Greenbelt, MD 20770
  • Prince George's
Schedule In-Person Office Visit
Crystal Building
1850 Dual Hwy.
Suite 201
Hagerstown, MD 21740-6686
  • Washington
Schedule In-Person Office Visit
Sea Gull Square
1306 South Salisbury Blvd.
Suite 182
Salisbury, MD 21801
  • Caroline
  • Dorchester
  • Somerset
  • Talbot
  • Wicomico
  • Worcester
Schedule In-Person Office Visit
Hampton Plaza
300 E. Joppa Road
Plaza Level 1A
Towson, MD 21286
  • Baltimore County
Schedule In-Person Office Visit
1036 Saint Nicholas Drive
Suite 202
Waldorf, MD 20603
  • Calvert
  • Charles
  • St. Mary's
Schedule In-Person Office Visit
Westfield Wheaton
South Building
11002 Veirs Mill Rd
Suite 408
Wheaton, MD 20902
  • Howard
  • Montgomery
Brooke Lierman, Comptroller

E-mail Contact:

Mailing Address:
Comptroller of Maryland
80 Calvert Street
P.O. Box 466
Annapolis, MD 21404-0466

The public's right to information about government activities lies at the heart of a democratic government. Maryland's Public Information Act (PIA) grants the people of this State a broad right of access to public records while protecting legitimate governmental interests and the privacy rights of individual citizens. PIA requests made for information owned by the Comptroller of Maryland will be reviewed and processed per all applicable laws. The Maryland Office of the Attorney General (OAG) ensures that state agencies fairly, expeditiously, and correctly implement the Act when requests are made, while also protecting rights of privacy and other public policy goals.

For general information about the Public Information Act, review Access to Government Records Under the Maryland Public Information Act, Appendix I-1 from the Maryland Public Information Act Manual (14th Ed., October 2015) which is provided in full below.

Submission of PIA Requests to the Comptroller of Maryland

All requests for records maintained by the Comptroller of Maryland pursuant to the Maryland Public Information Act should be submitted via this website, email or mail.

If requesting confidential taxpayer information, you will be required to provide proof of identity and/or authorization to receive the information requested. Authorization to receive confidential taxpayer information relating to a third‐party can be granted using Maryland Form 548: Power of Attorney, the form may be accessed at:

Fees may be waived in certain cases of financial hardship or if waiver is in the public interest. To apply for a waiver on the basis of indigency, please complete the Affidavit of Indigency using the link below

A new online submission form will be available soon.


Download the Public information Act (PIA) Records Request Form . You can email the filled form to or mail it to the below address:

Jill Byczek, Public Information Act Representative
Comptroller of Maryland
P.O. Box 2983
Annapolis, MD 21404
(667) 401-1356

The OAG maintains a current list of State, county and municipal PIA representatives. For further information on OAG PIA requests please visit their website.

Frequently Asked Questions

The most commonly requested records contain:

  • Income Tax information
  • Sales and Use Tax information
  • Uncashed check information
  • Unclaimed property information
  • State employee salary information

Generally, requests for tax information relating to a third-party (someone other than individual making the request) must be accompanied by a completed and signed Maryland Form 548: Power of Attorney document. The form may be accessed at:

  • A completed and signed Maryland Form 548: Power of Attorney document is not included with a request for a third-party's tax information (see above).
  • The records are not within the possession of the agency. Please note that the Office of the Comptroller does not maintain records relating to individual Property Tax assessments. Property Tax records are maintained by the State Department of Assessments and Taxation (

If the search for and preparation of requested records exceeds two hours a fee may be charged. Not including the initial two hours, the fee is calculated by prorating the salaries of the staff and attorneys involved in the response by the actual time spent searching for and preparing the records for disclosure. For example, if an employee's salary is $100.00 per hour, and the employee spends four hours searching for and preparing the requested records, the fee assessed would be $200.00 (note again that the first two hours are not included in the fee). Additionally, if paper copies of records are requested there is a $0.25 per page fee.

Yes, fees may be waived in certain cases of financial hardship or if waiver is in the public interest. To apply for a waiver on the basis of indigency, please complete the Affidavit of Indigency using the link below and include it with your submission:

Maryland Public Information Act References and Revisions

A resource for both government officials seeking to meet their responsibilities under the Act and members of the press and public seeking access to information.

Updates to the Manual are maintained by the OAG, made online, and revision dates are posted in the table below.

Download the Adobe Acrobat Reader to view the .PDF files below.

Chapter Content Revised Date
Overview Preface and Table of Contents October 2015
Chapter 1 Scope and Agency Responsibilities October 2015
Chapter 2 Right of Access to Records October 2015
Chapter 3 Exceptions to Disclosure October 2015
Chapter 4 Request Procedures October 2015
Chapter 5 Administrative and Judicial Review October 2015
Chapter 6 Copies October 2015
Chapter 7 Fees October 2015
Chapter 8 Remedies October 2015
Chapter 9 Research Access October 2015
Chapter 10 The Right to Correction or Amendment of Public Records October 2015
Chapter 11 Restrictions on the Creation and Collection of Personal Records October 2015
Appendix A Sample Request Letter October 2015
Appendix B Sample 10-Day Letter (or E-Mail) October 2015
Appendix C Sample Denial Letter October 2015
Appendix D Affidavit of Indigency October 2015
Appendix E PIA Annotated Code of Maryland General Provisions Article October 2015
Appendix F Model Regulations on Public Information Act October 2015
Appendix G Opinions of the Attorney General on the Maryland PIA October 2015
Appendix H Responding to Requests Under the Maryland PIA October 2015
Appendix I Access to Government Records Under the Maryland PIA October 2015
Appendix J Public Information Act Representatives October 2015

Comptroller of Maryland Transparency in Reporting

The Comptroller of Maryland is committed to providing fiscal transparency in reporting of state revenues and expenditures so that the public knows where state revenues originate, how the revenues are spent, and how their own tax dollars are distributed. Specifically, the Comptroller's Office was awarded the Certificate of Achievement for Excellence in Financial Reporting by the Government Finance Officers Association for its Annual Comprehensive Financial Report (ACFR) which includes the financial statements of the State, as well as information required by Title 2, Section 102 of the State Finance and Procurement Article of the Annotated Code of Maryland.  For a list of detailed reports, follow the links below:

Maryland Relay is a public service provided by the Maryland Department of Budget and Management/Telecommunications Access of Maryland, which enables standard telephone users to communicate with deaf, hard-of-hearing, deaf/blind or speech-disabled people who use a TTY. For more information you can visit their web site, Maryland Relay or call the following numbers.

  • 7-1-1 (in Maryland)
  • 1-800-735-2258 (Anywhere)
  • 410-260-7157 or 410- 67-1967 (Baltimore Metro TTY)
  • 301-949-6032 (Wheaton TTY)
  • 1-888-VCO-WORD =1-888-826-9673 (for VCO)
  • 1-877-735-5151 (for ASCII)
  • 1-800-785-5630 (MD Speech-to-Speech Relay)
  • 1-900-386-3323 (900 call via MD Relay)

Maryland Board of Public Works:  In order to protect and enhance the State's fiscal integrity, the Board of Public Works ensures that significant State expenditures are necessary and appropriate, fiscally responsible, fair, and lawful. In reviewing and approving capital projects, procurement contracts, and the acquisition, use, and transfer of State assets, the Board assures Marylanders that executive decisions are made responsibly and responsively.  Along with the Governor, and the Treasurer, the Comptroller of Maryland sits on the Board.

Maryland Treasurer's Office: The State Treasurer's Office organization includes an Executive Office and seven Divisions, Administration, Banking Services, Data Processing, Debt Management, Insurance, Investments, and the Legal Office. The Treasurer is the principal custodian of the State's cash deposits, monies from bond sales, and other securities and collateral and directs the investments of those assets. In addition to her duties in connection with the operations of the State Treasury, the Treasurer has many external responsibilities. As mandated by statute, the Treasurer serves on approximately 14 different boards and commissions.

Internal Revenue Service:  The Internal Revenue Service is the nation's tax collection agency and administers the Internal Revenue Code enacted by Congress.

Maryland Department of Assessments and Taxation: In Maryland the valuation of all real and personal property for purposes of property taxation is a function of State government. The Director of Assessments and Taxation, appointed by the Governor, administers and enforces the property assessment and property tax laws of Maryland. This organizational structure allows for uniformity of property assessment throughout the State.

Maryland Department of Labor: The Maryland Department of Labor protects and empowers Marylanders by safeguarding workers, protecting consumers, providing a safety net and cultivating a thriving workforce that can meet the demands of Maryland's dynamic economy.

Maryland Department of Transportation Motor Vehicle Administration:  The MVA core mission is to deliver services to our customers in the most efficient manner possible, to ensure the safety of every driver we license and to maintain the integrity and security of our processes for every product issued by MVA.  Internally, we refer to these mission goals as the three "S", which stands for Service, Safety, and Security.

Procurement Officer Patti Tracey
Deputy Director
Phone: 410-260-7220
Service Contracts Lesley Hunter
Contract Administrator
Phone: 410-260-7222
Commodities Michael Hall
Procurement Administrator
Phone: 410-260-7832
Information Technology Mike Balderson
IT Procurement Manager
Phone: 410-260-6330
  Bernice Jeffries
IT Procurement Administrator
Phone: 410-260-7594
Minority Business Enterprise (MBE)  
Veteran-Owned Small Business Enterprise (VSBE) Patti Tracey
Agency Liaison
Phone: 410-260-7220
Small Business Reserve (SBR) Program  

Mailing Address:
Comptroller of Maryland
Office of Administration and Finance
Comptroller of Maryland
PO Box 466
Annapolis, MD 21404-0466