In this regulation, “sociological information” means: Social Security number; Individual taxpayer identification number; Federal employer identification number; Personal street address; Personal phone number; Personal e-mail address; Date of birth; Information regarding marital status, dependents, or relatives; Information regarding employment status, including employment application; Medical or psychiatric history; Medical assistance; Educational history; and Driver’s license number. All public records maintained by the Comptroller, other than those which the Comptroller is authorized or required to hold confidential under the Public Information Act, the Tax-General Article, or other law, shall be open for inspection at any time during regular business hours. A person seeking the right to inspect a public record maintained by the Comptroller, other than by means of written request, who is advised by the custodian that the Comptroller is authorized or required to hold the record confidential under the Public Information Act, may pursue the request by making written application to the Comptroller of the Treasury, State Treasury Building, Annapolis, Maryland. A person who makes a written request for a public record maintained by the Comptroller shall include in the request: A statement that the request is made pursuant to the Public Information Act; A description of the public record sought to be inspected. As soon as practicable, but not later than 30 days after receipt of the written request for access to any public record, the Comptroller shall either: Grant the request by written notice and produce the record for inspection; Deny the request, in whole or in part; or Temporarily deny the request pending a court determination of whether disclosure would do substantial injury to the public interest. The grant of a request for public inspection includes the right to copy the public record or to have it copied by the Comptroller's Office. If the Comptroller grants a request to inspect a public record, in whole or in part, the notice mailed to the applicant shall include the date, time, and place of the inspection, and the name of the employee of the Comptroller’s office to be contacted by the applicant for this purpose. If the Comptroller denies, in whole or in part, a written request for the inspection of a public record in his possession, the Comptroller shall provide the applicant, within 10 working days of the denial, with a written statement of the grounds for the denial and the remedies available to the applicant for review of his decision. Any time limit set forth in this regulation: May be extended with the consent of the applicant, for a period not to exceed 30 days; or Shall, if the applicant seeks resolution under General Provisions Article, §4-1B-04, Annotated Code of Maryland, be extended pending the resolution of the dispute. Charges for Copies, Print-Outs, Electronic Files and Photographs. When the duplication is performed by the applicant or by an employee of the Comptroller's Office without supervision by a senior official, on conventional duplicating equipment located in an office of the Comptroller, the charge for copies or photographs of a public record provided pursuant to this regulation shall be 50 cents per page. A charge of $1 per page shall be made for copies which the Comptroller is required to make in order to delete privileged or confidential information from public records which an applicant will personally inspect and for copies which must be made under the supervision of a senior official. If copies or photographs cannot be made on equipment located in the office where the public records are kept, the Comptroller shall cause the copies to be made at a location of the Comptroller’s choosing, and shall charge for this service, in addition to charges incurred for duplication, an amount sufficient to reimburse the State for the cost of the time of an employee of the Comptroller’s office in supervising this copying. If the Comptroller is required to provide a print-out or electronic file pursuant to this regulation, the Comptroller shall determine a reasonable charge for the print-out or electronic file on a case-by-case basis, taking into account computer time, programming, and material costs. Except as provided in §J of this regulation, the custodian may not disclose and shall deny a request for inspection or copying of any part of a public record that contains sociological information relating to an individual. Subject to §B of this regulation, a custodian may disclose sociological information: That is anonymized and aggregated; To other public officials and employees in the performance of their public duties; To the person in interest or the agent or representative of the person in interest; With the consent of the person in interest; Pursuant to a duly issued subpoena; or Pursuant to a court order. An interested person may petition the Comptroller, requesting the adoption of a new regulation under the laws administered by the Comptroller or the amendment or repeal of any existing regulation issued under these laws. The petition shall be submitted in writing and shall provide: The full text of a new proposed regulation or regulations, the codification and the full text of an existing regulation or regulations proposed to be amended, indicating proposed changes, or the codification of the regulation or regulations for which repeal is sought; A statement in support of the proposal made, including: Reference to the statutory basis for the proposal, including, when appropriate, judicial and administrative interpretations of the statute or statutes in question, Specific objections to existing regulations, practices, or interpretations, and The policy considerations which support adoption of the proposal; A statement describing in detail the effect of the proposal on the interested person, including: A statement as to whether the proposal is intended to affect the tax consequences of a transaction or transactions entered into or contemplated by the interested person, its vendors, customers, clients, or other persons upon whose behalf the proposal is made, the taxability of which are known by the interested person to be the subject of an inquiry, audit, refund, or assessment proceeding in the Comptroller's Office, A statement as to whether the proposal is intended to affect the status of the interested person or other persons under any of the licensing or regulatory provisions administered by the Comptroller when it is known by the interested person that the current status of the interested person is the subject of an inquiry, inspection, investigation, or other proceeding in the Comptroller's Office, and An explanation of the circumstances surrounding the inquiry, inspection, investigation, audit, refund, assessment, or other proceeding, if any. Within 60 days after submission of a petition described in §A, above, the Comptroller shall either deny the petition in writing, stating the reasons for the denial, or initiate rule-making proceedings. If a petition is denied, another petition on the same topic may not be accepted by the Comptroller for review until 6 months after the date of the denial. An interested person may petition the Comptroller for a declaratory ruling with respect to the applicability to a person, property, or state, of facts pertaining to the laws or the regulations administered by the Comptroller. A petition for declaratory ruling shall be filed in writing, clearly marked to indicate that it is being filed pursuant to this regulation. The petition shall: Contain a detailed statement of the facts on which the petition is based. Set forth fully the statutes, regulations, or judicial decisions relevant to the issue. Pose the question of whether, and in what manner, the statutes, regulations, or judicial decisions apply to the petitioner under the facts outlined in the petition. Contain a statement describing the interest of the petitioner in making the request for the declaratory ruling. The description shall: Include a statement as to whether the declaratory ruling sought is intended to affect the tax consequences of any transaction or transactions entered into or contemplated by the petitioner, its vendors, customers, clients, or any other person upon whose request or upon whose behalf the declaratory ruling is sought, the taxability of which are known by the petitioner to be the subject of an inquiry, audit, refund, or assessment proceeding by the Comptroller's Office; Include a statement as to whether the declaratory ruling sought is intended to affect the status of the petitioner or any other persons under any of the licensing or regulatory provisions administered by the Comptroller when it is known by the petitioner that the current status of the petitioner is the subject of an inquiry, inspection, investigation, or other proceeding in the Comptroller's Office; and Contain an explanation of the circumstances surrounding the inquiry, inspection, investigation, audit, refund, assessment, or other proceedings, if any. The Comptroller shall consider the petition and may, at the Comptroller's discretion, issue the declaratory ruling requested. The Comptroller may require argument on the petition. A declaratory ruling issued by the Comptroller shall plainly state that it is a declaratory ruling pursuant to this regulation. A written answer from the Comptroller or any employee of the Comptroller's Office to an inquiry from a taxpayer may not be construed to be a declaratory ruling unless made in conformity with this regulation. Declaratory Ruling. As to the petitioner, a declaratory ruling shall be binding upon the Comptroller as to any transaction covered by the ruling that is entered into by a person upon whose request or upon whose behalf the declaratory ruling is sought, including a transaction entered into: Before the date of the declaratory ruling; and In reliance upon the ruling, unless a change in the legal basis of the declaratory ruling is made by statute, regulation, or judicial decision after the issuance of the declaratory ruling and before any affected transaction. With prospective effect only, a declaratory ruling may be revoked, altered, or amended by the Comptroller at any time. The Comptroller may publish declaratory rulings of general interest, subject to the protection of the: Identity of the petitioner; and Confidential information contained in the petition for declaratory ruling. Definitions. In this regulation, the following terms have the meanings indicated: “Comptroller” includes any employee of the Comptroller's Office designated as a hearing officer to conduct informal hearings in contested cases. “Person” means an individual or entity that, as a result of action taken by the Comptroller's Office, is entitled to an informal hearing by law or regulation. “Written application” means a written request for a hearing that is submitted to the Hearings and Appeals Section of the Comptroller’s office via U.S. Mail, facsimile, email, or online appeal, or is delivered in person. Hearings — Assessments and Refunds. Assessments. General. A person may request a revision of an assessment by submitting a written application for a hearing to the Hearings and Appeals Section of the Comptroller's Office within 30 days of the date of the notice of assessment. If a person does not submit an application within the 30-day period, the assessment becomes final and not subject to appeal. If an assessment is paid by a taxpayer, an application for refund may not be considered unless the application was made within 30 days of the date of the notice of assessment. Refunds. If the Comptroller denies any portion of a claim for refund, a person may appeal the denial by submitting a written application for a hearing within 30 days of the Comptroller's determination on the refund claim. If a person does not submit an application within the 30-day period, the determination becomes final and not subject to appeal. The withholding of a portion of an approved refund under COMAR 03.04.05 or 03.04.06 is not a denial of the claim for refund from which an appeal may be taken under this regulation. A person who disagrees with the interception of a tax refund may apply for relief as provided in COMAR 03.04.05 and 03.04.06. If the Comptroller withholds a portion of an approved refund pursuant to Tax-General Article, §§13-921 and 13-922, Annotated Code of Maryland, a person who disagrees with the interception of a tax refund for a liability certified by the taxing official of another state may: Submit a written application for a hearing to appeal the certification to the Hearings and Appeals Section of the Comptroller's Office within 30 days of the date of the notice of intercept; or Request a hearing with the taxing official of the certifying state, in accordance with the laws of the state that certified the liability. A particular form is not required for the written application for a hearing. Correction of Erroneous Assessments. A person who fails to file a timely appeal under Tax-General Article, §13-508(a), Annotated Code of Maryland, may request a correction of an erroneous assessment under Tax-General Article, §13-509, Annotated Code of Maryland. A person requesting a correction of an assessment shall provide written documentation that is relevant and responsive to the assessment, within the time period designated by the hearing officer. After reviewing the provided documentation, the hearing officer shall: Issue an order stating clearly the reasons for decreasing or abating the assessment; or Send written notice of the Comptroller's refusal to enter an order. An order issued by the hearing officer is final and not subject to appeal. The Comptroller's refusal to issue an order is final and not subject to appeal. Hearings — Licenses. The appropriate unit of the Comptroller's Office shall schedule a hearing before the denial, suspension, or revocation of a license issued under Tax-General Article, Annotated Code of Maryland. In the case of an alcoholic beverage license or a tobacco license issued by the Comptroller's Office, a hearing shall be held by the division responsible for issuing the license. In the case of all other licenses issued by the Comptroller, a hearing shall be held by the Hearings and Appeals Section of the Comptroller's Office. An appeal from a license hearing shall be under Regulation .05 of this chapter. Scheduling and Attendance. After receipt of a timely application for a hearing or after having issued a notice of proposed action on a license or license application, the Comptroller shall schedule a hearing. The Comptroller shall notify the person: Of the date, time, and place of the hearing; Of the statutory or regulatory authority for the Comptroller's action or proposed action; In the case of a proposed action on a license or license application, of the facts which may warrant the action; That the person may present witnesses and documents at the hearing; That failure to appear for the scheduled hearing shall be treated as a withdrawal of the request for a hearing; and If the hearing is by telephone, video, or other electronic means, of instructions on how to appear for the hearing. Postponements. The hearing officer shall consider a request for postponement only if the person establishes good cause for the postponement. Except as provided in §D(3)(d) of this regulation, a request for postponement shall be made in writing and be received by the Comptroller no fewer than 5 business days before the scheduled hearing. The hearing officer may require documentation of the reasons for the postponement request from the person. Emergency Request for Postponement. For purposes of this paragraph, “emergency” means a sudden, unforeseen occurrence requiring immediate attention which arises within 5 business days of the hearing. In an emergency, a request for postponement may be made by telephone. The hearing officer may require documentation of the reasons for the emergency postponement request from the person. Failure to Attend Hearing. If a person fails to attend a scheduled hearing in person or, in the case of a telephone, video, or other electronic hearing, fails to appear as instructed, the assessment or denial of the application for refund is final and not subject to appeal. If a person fails to attend a scheduled hearing on a proposed action on a license or application for license, the proposed action becomes effective as of the date of the scheduled hearing. If a person fails to attend a scheduled hearing to challenge the certification of a liability owed to another state which resulted in the withholding of a portion of refund, the certification is deemed correct and the intercept is final and not subject to appeal. Prehearing Procedure. Before a hearing, the hearing officer may: Review or request materials relevant to the proceedings; and Hold a prehearing conference. If all parties agree at a prehearing conference, a hearing officer may dispose of an issue by stipulation or settlement. Hearings. Procedures. The Comptroller shall record all hearings. A person may produce witnesses and documents in support of the person's position. Subpoenas. A person may request that the hearing officer subpoena witnesses. A person shall make the request in writing, not later than 10 days before the hearing, explaining why the subpoena is necessary. The hearing officer may decline to issue the subpoena. The hearing officer may question any witnesses and may produce, by subpoena or otherwise, additional witnesses. A person may question any witnesses called by the hearing officer. The hearing officer may allow a person time to provide additional evidence or written arguments, and may reconvene the hearing if the hearing officer considers it necessary. The hearing officer may consult with any employee of the Comptroller and with the person before making a decision in a case. Evidence. The hearing officer shall consider probative evidence without regard to any technical rules, but may reject evidence which is incompetent, irrelevant, immaterial, unduly repetitious, or not responsive. Copies of documents may be admitted, although the hearing officer may require production of originals. The Comptroller shall retain documentary or other evidence for at least 60 days after the case is finally resolved. The evidence may then be destroyed unless the owner or person producing it makes a written request for its return. Witnesses shall be under oath or affirmation. Burden of Proof. An assessment or denial of refund is presumed to be correct, and a person has the burden of proving that an error has been made. In a hearing on a license suspension, revocation, or denial, the Comptroller has the burden of proof. In a hearing on the certification of a liability owed to another state which resulted in the withholding of a portion of refund, the certification of the taxing official of the other state is presumed to be correct, and a person has the burden of proving that an error has been made. Hearings Conducted by Electronic Means. A hearing officer may conduct all or part of a hearing by telephone, video conferencing, or other electronic means, by the consent of all parties. All substantive and procedural rights applicable to hearings described in this regulation apply to telephone, video, or other electronic hearings, subject only to the limitations of the physical arrangement. Documentary Evidence. For a telephone, video, or other electronic hearing, a party shall provide documentary evidence to be offered to all parties so that it is received by each party and the hearing officer at least 5 days before the scheduled hearing. Default. For a telephone, video, or other electronic hearing, the following may be considered a failure to appear resulting in the assessment or denial of the application for refund becoming final and not subject to appeal: Failure to answer the telephone for 15 minutes; Failure to free the telephone for a hearing; Failure to call into a hearing held by telephone, video, or other electronic means within 15 minutes of the scheduled time for hearing; or Any other failure without good cause to be ready to proceed with the hearing as scheduled. Final Determinations. The hearing officer shall issue a written final determination on behalf of the Comptroller. The notice of final determination shall summarize: Any adjustments to the assessment or refund denial and the reasons for the Comptroller's action; In the case of an action on a license or application for a license, the reasons for the Comptroller's action; or In the case of the withholding of a portion of a refund for a liability certified by the taxing official of another state, any adjustment to the amount of the intercepted refund and the reasons for the Comptroller’s action. Appeals. A person dissatisfied with the final determination may appeal to the Maryland Tax Court for a de novo review within 30 days from the date of the notice of final determination. If the Comptroller does not issue a final determination with respect to a claim for refund within 6 months from the date of the filing of the claim, the person may elect to consider the claim disallowed and appeal to the Maryland Tax Court. Effect of Appeals. Assessments. Proceedings for the review of assessments do not stay the accumulation of statutory interest charges. A person may pay an assessment under protest to avoid incurring additional interest charges during the appeal process. If a person pays an assessment under protest, and it is subsequently determined that all or a portion of the tax is not owed to the Comptroller, the Comptroller shall pay interest as provided in Tax-General Article, §13-603, Annotated Code of Maryland. Licenses. The filing of a petition of appeal from a final determination does not, of itself, stay the enforcement of the Comptroller's proposed action. A person who, as a result of an action of the Comptroller, is entitled to a hearing in accordance with State Government Article, Title 10, Subtitle 02, Annotated Code of Maryland, may request a hearing. The request for a hearing shall be made as set forth in Regulation .04 of this chapter. To the extent practicable and as permitted by law, the provisions set forth in Regulation .04 of this chapter apply to hearings under this regulation. The Comptroller shall hold a hearing in accordance with the provisions in State Government Article, Title 10, Subtitle 02, Annotated Code of Maryland. A person aggrieved by the Comptroller's final determination may file a petition for judicial review in accordance with the provisions of State Government Article, §10-222, Annotated Code of Maryland. General Provisions Article, §§4-201 and 4-206; State Government Article, §§10-122(a) and 10-304(b); Tax-General Article, §§2-102 and 2-103; Annotated Code of Maryland Effective date: February 9, 1979 (6:3 Md. R. 148) Regulation .01C, D amended effective January 31, 1983 (10:2 Md. R. 104) Regulation .01E, F adopted effective January 31, 1983 (10:2 Md. R. 104) Regulation .01C, D amended effective January 31, 1983 (10:2 Md. R. 104) Chapter recodified from COMAR 03.07.01 to 03.01.01 and new Regulations .02—.04 adopted effective August 6, 1990 (17:15 Md. R. 1853) Regulation .01 amended effective February 16, 2026 (53:3 Md. R. 121) Regulation .01F amended effective May 2, 2022 (49:9 Md. R. 529) Regulation .01G amended effective January 20, 1992 (19:1 Md. R. 23) Regulation .04 repealed and new Regulation .04 adopted effective January 14, 1998 (26:1 Md. R. 19) Regulation .04 amended effective August 19, 2013 (40:16 Md. R. 1340); May 2, 2022 (49:9 Md. R. 529) Regulation .04A, B amended effective June 25, 2001 (28:12 Md. R. 1103) Regulation .04B amended effective March 31, 2003 (30:6 Md. R. 418) Regulation .04B-1 adopted effective October 9, 2006 (33:20 Md. R. 1611) Regulation .05 adopted effective January 14, 1998 (26:1 Md. R. 19) Regulation .06 adopted as an emergency provision effective July 1, 2003 (30:19 Md. R. 1325); emergency status extended at 30:25 Md. R. 1841; 30:26 Md. R. 1912; emergency status expired June 30, 2004