# Tax - Property (GTP)

## Title 4. Collectors

### Subtitle 3. Miscellaneous Provision

#### Section 4-301

At any time, the Comptroller, the State Treasurer, or an individual designated in writing by either of them, may examine a collector's records on State taxes.

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