Code of Maryland Regulations Title 03 - COMPTROLLER OF THE TREASURY
Here’s a refreshed overview of Title 03 – Comptroller of the Treasury, from the Code of Maryland Regulations (COMAR):
🧾 Title 03 – COMPTROLLER OF THE TREASURY
Title 03 in COMAR is organized into 12 main subtitles, each covering a distinct domain under the Comptroller's oversight (law.cornell.edu):
Subtitle 01 – Office of the Comptroller (Ch. 03.01.01–03.01.05)
Subtitle 02 – Alcohol and Tobacco Tax (Ch. 03.02.01–03.02.06)
Subtitle 03 – Motor Fuel Tax (Ch. 03.03.01–03.03.06)
Subtitle 04 – Income Tax (Ch. 03.04.01–03.04.15)
Subtitle 05 – Miscellaneous Revenue (Ch. 03.05.01–03.05.02)
Subtitle 06 – Sales and Use Tax (Ch. 03.06.01–03.06.03)
Subtitle 07 – Central Payroll Bureau (Ch. 03.07.01)
Subtitle 08 – Tire Recycling Fee (Ch. 03.08.01)
Subtitle 09 – General Accounting Division (Ch. 03.09.01)
Subtitle 10 – Miscellaneous Administration (Ch. 03.10.01)
Subtitle 11 – [Repealed] (Ch. 03.11.01)
Subtitle 12 – Digital Advertising Tax (Ch. 03.12.01) (law.cornell.edu)
📌 Sample Highlights
Subtitle 04 – Income Tax
Includes specific chapters such as 03.04.12 – Nonresident Real Estate Withholding Tax, with sections addressing applicability, definitions, withholding requirements, exemptions, duties of parties, and procedures for early refunds. Many provisions date to the 2000s and include updates as recent as May 2, 2022 (law.cornell.edu).
Subtitle 06 – Sales & Use Tax
Chapter 03.06.01 details rules on taxable items like services, digital goods, food, resale, exemptions, electricity, rental equipment, cannabis, and more (regulations.justia.com).
A notable regulation, 03.06.01.47, was adopted on August 1, 2023 (effective August 21, 2023) to govern cannabis sales and use tax, clarifying scope, record-keeping, exemptions (e.g., for medical cannabis), and reporting requirements for cannabis businesses (marylandcomptroller.gov).
Chapter 03.06.03 outlines administrative and procedural rules for sales, use, admissions, and amusement taxes. Amendments in August 2023 updated record-keeping and return-filing practices for cannabis-related sales (marylandcomptroller.gov).
🔍 Finding Full Text
Cornell’s LII provides a user-friendly directory of Title 03 and all subtitles, though it may not reflect the latest quarterly updates (law.cornell.edu).
Justia mirrors the titles and subtitle breakdown but includes a disclaimer urging users to verify data with official sources .
Maryland’s eLaws or Comptroller site hosts the official, up-to-date text of COMAR, including the recent cannabis tax updates (marylandcomptroller.gov).
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