Tax - General (GTG) — Title 1. Definitions; General Provisions
Statutes in effect as of October 1, 2026.
Subtitle 1. Definitions
Md. Code Ann., Tax-Gen. § 1-101 (2026)
Title 1. Definitions; General Provisions
Subtitle 1. Definitions
§ 1–101LinkCopy Citation
(a)
In this article the following words have the meanings indicated.
(b)
“Admissions and amusement tax” means the tax imposed under Title 4 of this article.
(c)
“Alcoholic beverage tax” means the tax imposed under Title 5 of this article.
(d)
“Boxing and wrestling tax” means the tax imposed under Title 6 of this article.
(e)
(1)
“Comptroller” means the Comptroller of the State.
(2)
“Comptroller”, unless expressly provided otherwise, includes:
(i)
an employee of the Comptroller acting within the scope of employment; and
(ii)
an agent or representative of the Comptroller acting within the scope of the Comptroller’s authority.
(f)
“County” means a county of the State and, unless expressly provided otherwise, Baltimore City.
(g)
“Department” means the State Department of Assessments and Taxation.
(g–1)
“Digital advertising gross revenues tax” means the tax imposed under Title 7.5 of this article.
(g–2)
(1)
“Executive Director” means the Executive Director of the Alcohol, Tobacco, and Cannabis Commission.
(2)
“Executive Director” includes a deputy, an inspector, or any other individual acting within the scope of the Executive Director’s authority.
(h)
“Financial institution franchise tax” means the tax imposed under Title 8, Subtitle 2 of this article.
(i)
(1)
“Income tax” means the tax imposed under Title 10 of this article.
(2)
“Income tax” includes the State income tax and county income tax.
(j)
“Inheritance tax” means the tax imposed under Title 7, Subtitle 2 of this article.
(k)
“Internal Revenue Code” means Title 26 of the United States Code.
(l)
“Maryland estate tax” means the tax imposed under Title 7, Subtitle 3 of this article.
(m)
“Maryland generation–skipping transfer tax” means the tax imposed under Title 7, Subtitle 4 of this article.
(n)
“Motor carrier tax” means the tax imposed under Title 9, Subtitle 2 of this article.
(o)
“Motor fuel tax” means the tax imposed under Title 9, Subtitle 3 of this article.
(p)
(1)
“Person” means an individual, receiver, trustee, guardian, personal representative, fiduciary, or representative of any kind and any partnership, firm, association, corporation, or other entity.
(2)
“Person”, unless expressly provided otherwise, does not include a governmental entity or a unit or instrumentality of a governmental entity.
(q)
“Property” means real property and personal property.
(r)
“Public service company franchise tax” means the tax imposed under Title 8, Subtitle 4 of this article.
(r–1)
“Reserve component” has the meaning stated in § 9–901 of the State Government Article.
(s)
(1)
“Sales and use tax” means the tax imposed under Title 11 of this article.
(2)
“Sales and use tax” includes the tax imposed on the use of certain electricity under § 11–1A–01 of this article.
(3)
“Sales and use tax” includes the hotel surcharge imposed under § 11–102(b) of this article.
(t)
“Savings and loan association franchise tax” means the tax imposed under Title 8, Subtitle 3 of this article.
(u)
“State” means:
(1)
a state, possession, territory, or commonwealth of the United States; or
(2)
the District of Columbia.
(v)
Repealed.
(w)
“Tobacco tax” means the tax imposed under Title 12 of this article.
(x)
“Uniformed services” has the meaning stated in § 9–901 of the State Government Article.
(y)
“Veteran” has the meaning stated in § 9–901 of the State Government Article.
Subtitle 2. General Provisions
Md. Code Ann., Tax-Gen. § 1-201 (2026)
Title 1. Definitions; General Provisions
Subtitle 2. General Provisions
§ 1–201LinkCopy Citation
(a)
In this section, “legal holiday” means:
(1)
the day on which a legal holiday, as defined in § 1–111 of the General Provisions Article, is observed; or
(2)
a federal legal holiday.
(b)
Notwithstanding any other law, when under State or local law, the last day to pay a tax, file a tax return, or perform any other act that relates to taxes under this article falls on a Saturday, Sunday, or legal holiday, performance of the act is considered timely if the act is performed on the next succeeding day that is not a Saturday, Sunday, or legal holiday.
(c)
For purposes of this section, the last day to perform an act is the last day of any authorized extension of time.
Md. Code Ann., Tax-Gen. § 1-202 (2026)
Title 1. Definitions; General Provisions
Subtitle 2. General Provisions
§ 1–202LinkCopy Citation
(a)
A unit of the State government or person responsible for administering or collecting a tax shall give each notice required under this article by mailing it, in a postpaid envelope, to the person for whom the notice is intended:
(1)
at the address in the most recently filed application, report, or return of the person on record; or
(2)
if no application, report, or return has been filed, at any address obtainable for the person.
(b)
The mailing of a notice in the manner provided in subsection (a) of this section is presumptive evidence of its receipt by the person to whom the notice is mailed.
Md. Code Ann., Tax-Gen. § 1-203 (2026)
Title 1. Definitions; General Provisions
Subtitle 2. General Provisions
§ 1–203LinkCopy Citation
(a)
A requirement in this article that a document be under oath means that the document shall be supported by a signed statement made under the penalties of perjury that the contents of the document are true to the best of the knowledge, information, and belief of the individual making the statement.
(b)
The oath or affirmation shall be made:
(1)
before an individual authorized to administer oaths, who shall certify in writing to have administered the oath or taken the affirmation; or
(2)
by a signed statement that:
(i)
is in the document or attached to and made part of the document; and
(ii)
is expressly made under the penalties for perjury.
(c)
If the procedures provided in subsection (b)(2) of this section are used, the affidavit subjects the individual making it to the penalties for perjury to the same extent as an oath or affirmation made before an individual authorized to administer oaths.
(d)
A document made under oath shall be signed:
(1)
for a corporation, by an officer of the corporation authorized to do so;
(2)
for a sole proprietorship, by its owner; or
(3)
for a partnership, by a partner authorized to do so.
Md. Code Ann., Tax-Gen. § 1-204 (2026)
Title 1. Definitions; General Provisions
Subtitle 2. General Provisions
§ 1–204LinkCopy Citation
Before any license may be issued under this article to an employer to engage in an activity in which the employer may employ a covered employee, as defined in § 9-101 of the Labor and Employment Article, the employer shall file with the issuing authority:
(1)
a certificate of compliance with the Maryland Workers’ Compensation Act; or
(2)
the number of a workers’ compensation insurance policy or binder.
Md. Code Ann., Tax-Gen. § 1-205 (2026)
Title 1. Definitions; General Provisions
Subtitle 2. General Provisions
§ 1–205LinkCopy Citation
(a)
A license or permit is considered renewed for purposes of this section if the license or permit is issued by a unit of State government to a person for the period immediately following a period for which the person previously possessed the same or a substantially similar license.
(b)
Before any license or permit issued by the Comptroller or the Executive Director may be renewed, the Comptroller shall verify that the applicant has paid all undisputed taxes and unemployment insurance contributions payable to the Comptroller or the Secretary of Labor or that the applicant has provided for payment in a manner satisfactory to the unit responsible for collection.
Md. Code Ann., Tax-Gen. § 1-206 (2026)
Title 1. Definitions; General Provisions
Subtitle 2. General Provisions
§ 1–206LinkCopy Citation
(a)
This section does not apply to an income tax credit that:
(1)
was authorized under Title 10, Subtitle 7 of this article before July 1, 2021; or
(2)
has an annual fiscal impact of less than $5,000,000.
(b)
Within 1 year after the enactment of an income tax credit authorized under Title 10, Subtitle 7 of this article, a unit of State government required to administer the credit shall report, in accordance with § 2–1257 of the State Government Article, to the Senate Budget and Taxation Committee and the House Committee on Ways and Means on the measures that the unit has taken to implement the credit.
Md. Code Ann., Tax-Gen. § 1-207 (2026)
Title 1. Definitions; General Provisions
Subtitle 2. General Provisions
§ 1–207LinkCopy Citation
(a)
In this section, “Fund” means the Tax Clinics for Low–Income Marylanders Fund.
(b)
There is a Tax Clinics for Low–Income Marylanders Fund.
(c)
The purpose of the Fund is to provide grants to the University of Maryland School of Law, the University of Baltimore School of Law, and the Maryland Volunteer Lawyers Service to operate tax clinics for low–income Maryland residents.
(d)
The Comptroller shall administer the Fund.
(e)
(1)
The Fund is a special, nonlapsing fund that is not subject to § 7–302 of the State Finance and Procurement Article.
(2)
The State Treasurer shall hold the Fund separately, and the Comptroller shall account for the Fund.
(f)
The Fund consists of:
(1)
proceeds distributed to the Fund under § 17–317 of the Commercial Law Article;
(2)
fines distributed to the Fund under § 13–1004(c) of this article;
(3)
money appropriated in the State budget for the Fund; and
(4)
any other money from any other source accepted for the benefit of the Fund.
(g)
(1)
Subject to paragraph (2) of this subsection, the Fund may be used only to provide grants to the University of Maryland School of Law, the University of Baltimore School of Law, and the Maryland Volunteer Lawyers Service to operate tax clinics for low–income Maryland residents.
(2)
For each fiscal year, the total amount of grant money expended from the Fund to support tax clinics shall be distributed as follows:
(i)
one–third to the University of Maryland School of Law;
(ii)
one–third to the University of Baltimore School of Law; and
(iii)
one–third to the Maryland Volunteer Lawyers Service.
(h)
Beginning in fiscal year 2024 and each fiscal year thereafter, the Governor may include in the annual budget bill an appropriation to the Fund.
(i)
(1)
The State Treasurer shall invest the money of the Fund in the same manner as other State money may be invested.
(2)
Any interest earnings of the Fund shall be credited to the General Fund of the State.
(j)
Expenditures from the Fund may be made only in accordance with the State budget.
(k)
Money expended from the Fund to support tax clinics at the University of Maryland School of Law, the University of Baltimore School of Law, and the Maryland Volunteer Lawyers Service is supplemental to and is not intended to take the place of funding that otherwise would be appropriated for tax clinics.
(l)
The tax clinics at the University of Maryland School of Law, the University of Baltimore School of Law, and the Maryland Volunteer Lawyers Service shall interact with the CASH Campaign of Maryland at least once each year to ensure sufficient access to tax preparation services for low–income Maryland residents.
Md. Code Ann., Tax-Gen. § 1-208 (2026)
Title 1. Definitions; General Provisions
Subtitle 2. General Provisions
§ 1–208LinkCopy Citation
Subtitle 3. Tax Expenditure Evaluation Act
Md. Code Ann., Tax-Gen. § 1-301 (2026)
Title 1. Definitions; General Provisions
Subtitle 3. Tax Expenditure Evaluation Act
§ 1–301LinkCopy Citation
(a)
In this subtitle the following words have the meanings indicated.
(b)
“Department” means the Department of Legislative Services.
(c)
“Evaluation” means the process of legislative review of a tax credit, exemption, or preference for which this subtitle provides.
Md. Code Ann., Tax-Gen. § 1-302 (2026)
Title 1. Definitions; General Provisions
Subtitle 3. Tax Expenditure Evaluation Act
§ 1–302LinkCopy Citation
The purpose of this subtitle is to establish a system of legislative review that will determine whether a tax credit, exemption, or preference is necessary for the public interest.
Md. Code Ann., Tax-Gen. § 1-303 (2026)
Title 1. Definitions; General Provisions
Subtitle 3. Tax Expenditure Evaluation Act
§ 1–303LinkCopy Citation
(a)
Subject to subsections (b) and (c) of this section, on a request by the Senate Budget and Taxation Committee, the House Committee on Ways and Means, the Executive Director of the Department, or the Director of the Office of Policy Analysis in the Department, the Department shall conduct an evaluation of a State tax credit, exemption, or preference, or an aspect of a State tax credit, exemption, or preference.
(b)
On or before July 1, 2023, the Department shall conduct an evaluation of the tax credits under § 10–733 of this article (innovation investment incentive) and § 10–733.1 of this article (purchase of cybersecurity technology or service).
(c)
(1)
Beginning October 1, 2022, the Department shall conduct an evaluation at least once every 10 years of each income tax credit that is primarily claimed by business entities and has an annual fiscal impact exceeding $5,000,000.
(2)
In conducting a reevaluation of an income tax credit described under paragraph (1) of this subsection for which the Department has previously conducted an evaluation, the Department may conduct an expedited review of the income tax credit if the Department determines that there have been no substantial alterations to the income tax credit since the previous evaluation was conducted.
(d)
In consultation with the Senate Budget and Taxation Committee and the House Committee on Ways and Means, the Department shall publish on the Department’s website a schedule of the evaluations to be conducted by the Department.
Md. Code Ann., Tax-Gen. § 1-304 (2026)
Title 1. Definitions; General Provisions
Subtitle 3. Tax Expenditure Evaluation Act
§ 1–304LinkCopy Citation
For each evaluation required under this subtitle, the Department shall:
(1)
consult with:
(i)
the Department of Budget and Management;
(ii)
the Comptroller; and
(iii)
the department, instrumentality of the State, or local government that administers the tax credit, exemption, or preference under evaluation; and
(2)
prepare a plan for the evaluation.
Md. Code Ann., Tax-Gen. § 1-305 (2026)
Title 1. Definitions; General Provisions
Subtitle 3. Tax Expenditure Evaluation Act
§ 1–305LinkCopy Citation
During an evaluation, the Comptroller, the Department of Budget and Management, and the department, instrumentality of the State, or local government that administers the tax credit, exemption, or preference shall:
(1)
provide promptly any information that the Department requests; and
(2)
otherwise cooperate with the Department.
Md. Code Ann., Tax-Gen. § 1-306 (2026)
Title 1. Definitions; General Provisions
Subtitle 3. Tax Expenditure Evaluation Act
§ 1–306LinkCopy Citation
(a)
The Department shall prepare a report on the evaluation that:
(1)
discusses, to the degree relevant:
(i)
the purpose for which the tax credit, exemption, or preference was established;
(ii)
whether the original intent of the tax credit, exemption, or preference is still appropriate;
(iii)
whether the tax credit, exemption, or preference is meeting its objectives;
(iv)
whether the purposes of the tax credit, exemption, or preference could be more efficiently and effectively carried out through alternative methods; and
(v)
the costs of providing the tax credit, exemption, or preference, including the administrative cost to the State and lost revenues to the State and local governments; and
(2)
include a recommendation on whether the tax credit, exemption, or preference should be continued, with or without changes, or terminated.
(b)
For each evaluation conducted by the Department, the Department shall report to the General Assembly, in accordance with § 2–1257 of the State Government Article, on the evaluation.
Md. Code Ann., Tax-Gen. § 1-307 (2026)
Title 1. Definitions; General Provisions
Subtitle 3. Tax Expenditure Evaluation Act
§ 1–307LinkCopy Citation
This subtitle may be cited as the “Tax Expenditure Evaluation Act”.
Subtitle 4. Whistleblower Reward Program
Md. Code Ann., Tax-Gen. § 1-401 (2026)
Title 1. Definitions; General Provisions
Subtitle 4. Whistleblower Reward Program
§ 1–401LinkCopy Citation
(a)
In this subtitle the following words have the meanings indicated.
(b)
“Covered enforcement action” means an enforcement action brought by the Comptroller under this article that concerns:
(1)
(i)
the State and county income tax liability of an individual taxpayer or a couple that is married and files jointly whose federal adjusted gross income is at least $250,000; or
(ii)
the State and county tax liability of a business, including those persons who are jointly and severally liable for the State tax liability of a business under this article, the annual gross receipts or sales of which are at least $2,000,000; and
(2)
taxes in dispute exceeding $250,000.
(c)
“Original information” means information that:
(1)
is derived from the independent knowledge or analysis of a whistleblower;
(2)
is not known to the Comptroller from any other source, unless the whistleblower is the original source of the information;
(3)
is not exclusively derived from an allegation made in a judicial or administrative hearing, in a governmental report, hearing, audit, or investigation or from the news media, unless the whistleblower is a source of the information; and
(4)
is provided to the Comptroller in a sworn affidavit for the first time on or after October 1, 2021.
(d)
“Related action” means any judicial or administrative action brought by a State or local agency or entity based on the original information provided by a whistleblower to the Comptroller under this subtitle.
(e)
(1)
“Whistleblower” means an individual or entity who provides, or two or more individuals or entities acting jointly who provide, in accordance with this subtitle, information to the Comptroller in a sworn affidavit relating to a violation of State tax law, including a rule or regulation, that has occurred, is ongoing, or is about to occur.
(2)
“Whistleblower” includes an individual who provides information to a law enforcement agency before providing the information to the Comptroller.
Md. Code Ann., Tax-Gen. § 1-402 (2026)
Title 1. Definitions; General Provisions
Subtitle 4. Whistleblower Reward Program
§ 1–402LinkCopy Citation
(a)
Subject to the limitations of this subtitle and except as provided in subsection (b) of this section, a whistleblower who voluntarily provides original information to the Comptroller in a sworn affidavit that, because of the original information, results in a final assessment in a covered enforcement action, or a successful outcome against a taxpayer in a related action, shall be entitled to receive a monetary award of at least 15% but not exceeding 30% of the taxes, penalties, and interest collected through the enforcement action or related action.
(b)
A whistleblower who provides information to the Comptroller in a sworn affidavit that is related to original information previously reported to the Comptroller by another whistleblower who is eligible for an award under subsection (a) of this section may not be entitled to an award unless the information provided by the whistleblower materially adds to the information previously reported to the Comptroller.
(c)
If two or more whistleblowers are eligible for an award under subsection (a) of this section arising out of the same covered enforcement action or related action:
(1)
the total award may not exceed 30% of the taxes, penalties, and interest collected through the enforcement action or related action; and
(2)
the Comptroller shall determine the allocation of the award among the eligible whistleblowers.
Md. Code Ann., Tax-Gen. § 1-403 (2026)
Title 1. Definitions; General Provisions
Subtitle 4. Whistleblower Reward Program
§ 1–403LinkCopy Citation
(a)
(1)
The determination of the amount of an award made in accordance with § 1–402 of this subtitle shall be solely in the discretion of the Comptroller.
(2)
In determining the amount of the award, the Comptroller shall consider:
(i)
the significance of the information provided by the whistleblower to the success of the covered enforcement action or related action;
(ii)
the degree of assistance provided by the whistleblower and any legal representative of the whistleblower in the covered enforcement action or related action;
(iii)
the amount of the unpaid taxes owed the State that may be recovered under the covered enforcement action or related action;
(iv)
the interest of the State in deterring violations of this article and promoting the reporting by whistleblowers of information relating to those violations; and
(v)
any additional relevant factors that the Comptroller may establish by regulation.
(b)
An award may not be provided to a whistleblower if the Comptroller determines that the whistleblower:
(1)
is, or was at the time that the whistleblower acquired the original information provided to the Comptroller, a member, an officer, or an employee of a federal, state, or local law enforcement agency responsible for the enforcement of tax–related matters;
(2)
was convicted of a criminal violation related to the covered enforcement action or related action for which the whistleblower otherwise could receive an award under this section;
(3)
could have been convicted of a criminal violation or held personally liable for the tax liability related to the covered enforcement action or related action for which the whistleblower otherwise could receive an award under this section had the whistleblower provided the original information before the expiration of any applicable statute of limitations for prosecution or assessment of the whistleblower; or
(4)
when submitting information under this subtitle, knowingly and willfully made false, fictitious, or fraudulent statements to the Comptroller or used any false writing or document knowing the writing or document contained a false, fictitious, or fraudulent statement or entry.
(c)
(1)
A determination of the Comptroller under this section may be challenged in accordance with Title 10, Subtitle 2 of the State Government Article if the challenge is brought within 45 days of the date of the determination.
(2)
In bringing a challenge in accordance with paragraph (1) of this subsection, the whistleblower may not challenge:
(i)
the decision to conduct or the method of conducting an investigation arising from the original information provided by the whistleblower;
(ii)
the amount of any unpaid taxes, penalties, or interest due to the State arising from the original information provided by the whistleblower;
(iii)
the result of a covered enforcement action or related action arising from the original information provided by the whistleblower; or
(iv)
any settlement between the State and a person having a tax liability that arises from the original information provided by the whistleblower.
Md. Code Ann., Tax-Gen. § 1-404 (2026)
Title 1. Definitions; General Provisions
Subtitle 4. Whistleblower Reward Program
§ 1–404LinkCopy Citation
(a)
A contract with the Comptroller, the Office of the Attorney General, or any other agency may not be required in order for a whistleblower to receive an award under this subtitle.
(b)
(1)
A whistleblower who makes a claim for an award under this subtitle may be represented by counsel.
(2)
(i)
A whistleblower who anonymously makes a claim for an award under this subtitle shall be represented by counsel if the whistleblower anonymously submits the information on which the claim is based.
(ii)
Before payment of an award claimed in accordance with subparagraph (i) of this paragraph, the whistleblower shall disclose the whistleblower’s identity and provide any other information that the Comptroller may require, directly or through counsel.
(3)
Nothing in this subsection may be construed to imply or infer that a whistleblower is entitled to compensation for any costs or attorney’s fees incurred to claim an award under this subtitle.
(c)
Within 15 days after receiving original information provided by a whistleblower, the Comptroller shall provide written notice to the whistleblower or, if the whistleblower is represented by counsel, the whistleblower’s attorney that:
(1)
acknowledges that the original information has been received by the Comptroller; and
(2)
indicates the name of the individual in the Comptroller’s Office who shall serve as a contact with the whistleblower.
(d)
(1)
Information that could reasonably be expected to reveal the identity of the whistleblower is not subject to disclosure under the Public Information Act.
(2)
Except as provided in paragraph (3) of this subsection, the Comptroller may not disclose any information that could reasonably be expected to reveal the identity of the whistleblower unless that information is required to be disclosed to a party in connection with an action or proceeding brought by the Comptroller or otherwise by court order.
(3)
(i)
Subject to subparagraph (ii) of this paragraph, as determined by the Comptroller to be necessary to accomplish the purposes of this article, information that could be expected to reveal the identity of a whistleblower may be made available to appropriate regulatory and law enforcement authorities of this State, another state, the federal government, a foreign government, or self–regulatory organizations.
(ii)
An authority to which the Comptroller makes information available in accordance with subparagraph (i) of this paragraph shall agree to maintain that information in accordance with any assurances of confidentiality that the Comptroller deems appropriate.
Md. Code Ann., Tax-Gen. § 1-405 (2026)
Title 1. Definitions; General Provisions
Subtitle 4. Whistleblower Reward Program
§ 1–405LinkCopy Citation
(a)
A current or prospective employer, contractor, or agent may not discharge, demote, suspend, threaten, or harass, directly or indirectly, or in any other manner discriminate or retaliate against an individual in the terms and conditions of employment because of a lawful act done by that individual:
(1)
in providing information to the Comptroller or a law enforcement agency concerning a possible violation of State tax law, including a rule or regulation, that has occurred, is ongoing, or is about to occur;
(2)
in initiating, testifying in, or assisting in an investigation or judicial or administrative action of the Comptroller or law enforcement agency or a related action;
(3)
in reporting a violation of this title to another governmental entity or to a director, supervisor, or compliance officer of the employer, contractor, or agent; or
(4)
in refusing or declining any agreement that would provide for arbitration of claims arising under this article.
(b)
(1)
An individual who is discharged, demoted, suspended, threatened, harassed, or in any other manner discriminated or retaliated against in the terms and conditions of employment or is otherwise harmed or penalized by an employer or a prospective employer in violation of subsection (a) of this section shall be entitled to all relief necessary to make the individual whole, including:
(i)
an injunction to restrain continued discrimination;
(ii)
hiring, contracting, or reinstatement to the position that the individual would have had but for the discrimination or to an equivalent position;
(iii)
reinstatement of full fringe benefits and seniority rights;
(iv)
compensation for lost wages, benefits, and other remuneration, plus interest;
(v)
removal of any adverse personnel record entries based on or related to the violation; and
(vi)
compensation for any special damages sustained as a result of the discrimination, including litigation costs and reasonable attorney’s fees.
(2)
An individual seeking relief under this subsection may bring an action in the appropriate circuit court for relief.
(3)
Nothing in this subsection may be construed to limit the rights, privileges, or remedies of a whistleblower under federal or State law or under a collective bargaining agreement.
(c)
(1)
The rights and remedies provided for under this section may not be waived by an agreement, a policy form, or a condition of employment.
(2)
Salary and wages earned by a whistleblower during the whistleblower’s employment and any consideration provided to the whistleblower in connection with the whistleblower’s severance from employment may not be recovered by any action brought by the employer if the salary, wages, or consideration is related to original information provided by the whistleblower or the covered enforcement action.
Md. Code Ann., Tax-Gen. § 1-406 (2026)
Title 1. Definitions; General Provisions
Subtitle 4. Whistleblower Reward Program
§ 1–406LinkCopy Citation
Nothing in this subtitle may be construed to:
(1)
preempt, limit, or restrict the authority or discretion of the Comptroller to investigate or enforce a violation of this article;
(2)
limit any power otherwise granted in this article or other laws to the Comptroller, Attorney General, State agencies, or local governments to investigate or enforce possible violations of this article;
(3)
authorize a private right of action involving a violation of this article, except as specifically authorized in this article;
(4)
prevent or prohibit a person from voluntarily disclosing any information concerning a violation of this article to any law enforcement agency or self–regulatory organization; or
(5)
preempt, limit, restrict, or otherwise affect the rights and rewards provided to qui tam plaintiffs under the Maryland False Claims Act.
Md. Code Ann., Tax-Gen. § 1-407 (2026)
Title 1. Definitions; General Provisions
Subtitle 4. Whistleblower Reward Program
§ 1–407LinkCopy Citation
On or before December 31, 2022, and each December 31 thereafter, the Comptroller shall report to the Governor and, in accordance with § 2–1257 of the State Government Article, the General Assembly on:
(1)
the total number of cases reported by whistleblowers during the previous fiscal year;
(2)
the number of cases that resulted in a payout to a whistleblower during the previous fiscal year;
(3)
the total amount of taxes collected by the State during the previous fiscal year as a result of the original information provided by whistleblowers; and
(4)
the total amount of rewards paid to whistleblowers under this subtitle during the previous fiscal year.
Md. Code Ann., Tax-Gen. § 1-408 (2026)
Title 1. Definitions; General Provisions
Subtitle 4. Whistleblower Reward Program
§ 1–408LinkCopy Citation
The Comptroller shall adopt regulations to implement this subtitle, including regulations establishing procedures for the submission of original information by whistleblowers and protocols governing the determination of awards in accordance with this subtitle and the timely payment of awards to whistleblowers.