COMAR Title 03 - Subtitle 01

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 Deliquent 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
03.01.04		Nonresident Contractor
	.01	Definition
	.02	Withholding Required
	.03	Ascertaining a Contractor's Nonresident Status
	.04	Exceptions
	.05	Tax Clearance Certificate—Duty to Provide Copy of Request
	.06	Certificate of No Tax Due or Taxes Due
	.07	Liability—Failure to Withhold
	.08	Liability—Nonresident Contractor
	.09	Obligation to Withhold