Maryland state tax administration
E707282
Maryland state tax administration is the state-level system responsible for assessing, collecting, and enforcing Maryland’s taxes and related fiscal regulations.
Statements (47)
| Predicate | Object |
|---|---|
| instanceOf |
public revenue authority
ⓘ
state tax administration system ⓘ |
| collectsDataOn |
state tax revenues
ⓘ
taxpayer filings in Maryland ⓘ |
| cooperatesWith |
Internal Revenue Service
NERFINISHED
ⓘ
local governments in Maryland ⓘ |
| country |
United States of America
ⓘ
surface form:
United States
|
| excludes |
federal tax administration
ⓘ
most local property tax administration in Maryland ⓘ |
| governingBody | Government of Maryland NERFINISHED ⓘ |
| headquartersLocation | Annapolis, Maryland NERFINISHED ⓘ |
| implementsPolicy | Maryland state tax policy ⓘ |
| jurisdiction |
Maryland
ⓘ
surface form:
State of Maryland
|
| legalBasis |
Maryland Constitution
NERFINISHED
ⓘ
Maryland Tax-General Article NERFINISHED ⓘ |
| monitors | taxpayer compliance in Maryland ⓘ |
| objective |
ensure compliance with Maryland tax laws
ⓘ
secure revenue for Maryland state budget ⓘ |
| overseenBy | Comptroller of Maryland NERFINISHED ⓘ |
| performsFunction |
administration of tax credits and exemptions
ⓘ
collection of tax payments ⓘ processing of tax returns ⓘ revenue forecasting support ⓘ tax audits and examinations ⓘ tax compliance enforcement ⓘ taxpayer assistance and education ⓘ |
| provides |
guidance on Maryland tax regulations
ⓘ
online tax account services ⓘ tax forms and instructions ⓘ |
| reportsTo |
Governor of Maryland
ⓘ
Maryland General Assembly NERFINISHED ⓘ |
| responsibleFor |
administration of Maryland corporate income tax
ⓘ
administration of Maryland estate and inheritance taxes ⓘ administration of Maryland excise and specialty taxes ⓘ administration of Maryland individual income tax ⓘ administration of Maryland sales and use tax ⓘ administration of Maryland state tax laws ⓘ administration of Maryland withholding tax ⓘ tax assessment in Maryland ⓘ tax collection in Maryland ⓘ tax enforcement in Maryland ⓘ |
| scope | state-level taxes in Maryland ⓘ |
| subjectTo |
Maryland administrative procedure laws
NERFINISHED
ⓘ
Maryland public finance laws ⓘ |
| usesChannel |
electronic tax filing systems
ⓘ
in-person taxpayer service centers ⓘ mail-in tax filing ⓘ |
Referenced by (1)
Full triples — surface form annotated when it differs from this entity's canonical label.