# Tax - General (GTG)

## Title 2. Administration by Comptroller

### Subtitle 1. General Duties

#### Section 2-103

The Comptroller shall adopt reasonable regulations:

(1) to administer the provisions of the tax laws listed in Sec. 2-102(a) of this subtitle; and

(2) in cooperation with the Executive Director, to administer the provisions of the tax laws listed in Sec. 2-102(b) of this subtitle.

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