Section 2-105 – Licenses; Evidence of Tax Payment
(a) The Comptroller shall design the license form required for: (1) the motor fuel tax laws; and (2) the sales and use tax laws. (b) The Comptroller: (1) shall determine: (i) the design of tax stamps and certificates required for the alcoholic beverage tax and for the tobacco tax; and (ii) the form of any other evidence of tax payment; and (2) may […]
Section 2-302 – Payment of Refunds
The Comptroller shall pay refunds relating to the alcoholic beverage tax from the General Fund.
Section 2-106 – Tax Tables and Schedules
(a) (1) In this section the following words have the meanings indicated. (2) “Nonresident” has the meaning stated in § 10-101 of this article. (3) “Resident” has the meaning stated in § 10-101 of this article. (4) “Wages” has the meaning stated in § 10-905(f) of this article. (b) (1) The Comptroller shall prepare income tax tables to show the income tax […]
Section 2-107 – Police Authority; Law Enforcement Officers and Prosecutors; Other Units
(a) Authorized employees of the Field Enforcement Bureau of the Comptroller’s Office: (1) shall be individuals who are sworn police officers; and (2) have all the powers, duties, and responsibilities of a peace officer for the purpose of enforcing the laws pertaining to: (i) admissions and amusement tax; (ii) income tax; (iii) motor carrier tax; (iv) motor fuel and lubricants; (v) motor fuel […]
Section 1-306 – Evaluation on Tax Credits — Report to General Assembly
(a) The Department shall prepare a report on the evaluation that: (1) discusses, to the degree relevant: (i) the purpose for which the tax credit, exemption, or preference was established; (ii) whether the original intent of the tax credit, exemption, or preference is still appropriate; (iii) whether the tax credit, exemption, or preference is meeting its objectives; (iv) whether the purposes […]
Section 1-307 – Short Title
This subtitle may be cited as the “Tax Expenditure Evaluation Act”.
Section 1-401 – Definitions
(a) In this subtitle the following words have the meanings indicated. (b) “Covered enforcement action” means an enforcement action brought by the Comptroller under this article that concerns: (1) (i) the State and county income tax liability of an individual taxpayer or a couple that is married and files jointly whose federal adjusted gross income is at least $250,000; […]
Section 1-402 – Monetary Award to Whistleblower Who Materially Adds to Information Provided to Comptroller — Allocation Among Multiple Whistleblowers
(a) Subject to the limitations of this subtitle and except as provided in subsection (b) of this section, a whistleblower who voluntarily provides original information to the Comptroller in a sworn affidavit that, because of the original information, results in a final assessment in a covered enforcement action, or a successful outcome against a taxpayer in […]
Section 1-403 – Amount of Award in Discretion of Comptroller — Determinations Against Making Award — Challenge to Comptroller Decision
(a) (1) The determination of the amount of an award made in accordance with § 1–402 of this subtitle shall be solely in the discretion of the Comptroller. (2) In determining the amount of the award, the Comptroller shall consider: (i) the significance of the information provided by the whistleblower to the success of the covered enforcement action or […]
Section 1-404 – Contract Not Required — Representation by Counsel — Written Notice by Comptroller to Whistleblower — Identification Information of Whistleblower Not Subject to Disclosure
(a) A contract with the Comptroller, the Office of the Attorney General, or any other agency may not be required in order for a whistleblower to receive an award under this subtitle. (b) (1) A whistleblower who makes a claim for an award under this subtitle may be represented by counsel. (2) (i) A whistleblower who anonymously makes a claim […]