Maryland Tax Information - Code of Maryland Regulations (COMAR)

While we have provided Maryland regulations on this site as a convenience to you and we believe they are complete and accurate, Maryland law states that only the Maryland Register and the Code of Maryland Regulations (COMAR) contain the only official text of regulations.

Since the regulations posted here are not the official text, we recommend that you should not rely on them without comparing the text, word for word, with the official printed version.

If you need more COMAR information or wish to subscribe to the Maryland Register, contact the Division of State Documents.

COMAR Subtitles

Subtitle 01 - Office of the Comptroller

Subtitle 02 - Alcohol and Tobacco Tax

Subtitle 03 - Motor Fuel Tax

Subtitle 04 - Income Tax

Subtitle 05 - Miscellaneous Revenue (Abandoned Property)

Subtitle 06 - Sales and Use Tax (including Admissions and Amusement Tax)

Subtitle 07 - Central Payroll Bureau

Subtitle 08 - Tire Recycling Fee

Subtitle 09 - General Accounting Division