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Title 03
Comptroller of the Treasury

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Subtitles:
01 OFFICE OF THE COMPTROLLER
02 ALCOHOL AND TOBACCO TAX
03 MOTOR FUEL TAX
04 INCOME TAX
05 MISCELLANEOUS REVENUE
06 SALES AND USE TAX
07 CENTRAL PAYROLL BUREAU
08 TIRE RECYCLING FEE
09 GENERAL ACCOUNTING DIVISION
10 MISCELLANEOUS ADMINISTRATION
11 ONLINE FANTASY COMPETITIONS

Subtitle 01 OFFICE OF THE COMPTROLLER
03.01.01 General Regulations
03.01.02 Tax Payments—Immediately Available Funds
03.01.03 Record-Keeping Requirements for Records Created by Computer and Electronic Systems
03.01.04 Nonresident Contractor - Repealed

Subtitle 02 ALCOHOL AND TOBACCO TAX
03.02.01 Alcoholic Beverages
03.02.02 Tobacco Tax
03.02.03 Maryland Cigarette Sales Below Cost Act
03.02.04 Administration
03.02.05 Alcoholic Beverage Trade Practices
03.02.06 Fire Safety Performance Standard for Cigarettes

Subtitle 03 MOTOR FUEL TAX
03.03.01 Motor Fuel License and Tax
03.03.02 Refund Claim—Motor Fuel Tax
03.03.03 Petroleum Transporters
03.03.04 Motor Carrier Tax
03.03.05 Motor Fuel Inspection
03.03.06 Emissions Control Compliance

Subtitle 04 INCOME TAX
03.04.01 General Regulations
03.04.02 Individual
03.04.03 Corporations
03.04.04 Special
03.04.05 Tax Refund Intercept Program—Delinquent Debts
03.04.06 Tax Refund Intercept Program—Child Support
03.04.07 Pass-Through Entity Nonresident Tax
03.04.08 Banks and Similar Institutions
03.04.09 Credit for Employer-Provided Long-Term Care Insurance
03.04.10 Maryland Research and Development Tax Credit
03.04.11 Arts and Entertainment Districts
03.04.12 Nonresident Real Estate Withholding Tax
03.04.13 Credit for Wages Paid to Qualified Ex-Felon Employee
03.04.14 Corporate Income Tax Reporting
03.04.15 Electronic Filing Requirements for Business Tax Credits

Subtitle 05 MISCELLANEOUS REVENUE
03.05.01 Abandoned Property Regulations
03.05.02 Abandoned Property Regulations—Notice of Assessment for Unclaimed Property

Subtitle 06 SALES AND USE TAX
03.06.01 Sales and Use Tax
03.06.02 General Regulations—Admissions and Amusement Tax
03.06.03 Administrative and Procedural Regulations—Sales and Use, and Admissions and Amusement Taxes

Subtitle 07 CENTRAL PAYROLL BUREAU
03.07.01 General Regulations

Subtitle 08 TIRE RECYCLING FEE
03.08.01 General Regulations

Subtitle 09 GENERAL ACCOUNTING DIVISION
03.09.01 General Regulations

Subtitle 10 MISCELLANEOUS ADMINISTRATION
03.10.01 Slot Machines for Nonprofit Organizations

Subtitle 11 ONLINE FANTASY COMPETITIONS
03.11.01 Fantasy Sports Competition Regulations