# Tax - General (GTG)

## Title 1. Definitions; General Provisions

### Subtitle 4. Whistleblower Reward Program

#### Section 1-406

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.

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Md. Code Ann., Tax-Gen. (as displayed at mgaleg.maryland.gov, October 16, 2026)