# Tax - General (GTG)

## Title 1. Definitions; General Provisions

### Subtitle 4. Whistleblower Reward Program

#### Section 1-407

On or before December 31, 2022, and each December 31 thereafter, the Comptroller shall report to the Governor and, in accordance with Sec. 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. (as displayed at mgaleg.maryland.gov, October 16, 2026)