Maryland Tax Relief: OIC, Payment Plans, Liens & Levies

Maryland Tax Relief Overview

Owing Maryland state taxes is different from owing the IRS. The Comptroller of Maryland has some of the broadest collection powers of any state tax agency in the country. Federal tax relief strategies do not automatically apply to Maryland state tax debt.

Warning: The Maryland Comptroller Has Exceptionally Broad Collection Powers. Under Tax-General Article, Title 13, the Comptroller can: intercept your driver's license renewal and vehicle registration; hold vendor payments owed to your business; request that Liquor Boards hold liquor license renewals; seize cash, equipment, vehicles, inventory, and real property; garnish wages and bank accounts; and even place your business into receivership. Maryland law explicitly prohibits courts from issuing injunctions to stop tax collection (§ 13-505). Do not ignore notices.

Good news: Maryland does have an Offer in Compromise (OIC) program. Unlike some states, Maryland allows qualifying taxpayers to settle tax debt for less than the full amount. However, OIC eligibility has strict requirements, and collections do NOT stop during OIC review.

Depending on your situation, you may need one or more of the following:

• An Offer in Compromise (OIC) to settle for less than the full amount
• A payment plan to pay over time
• An appeal if you received a notice of assessment that you disagree with
• Penalty relief if penalties make the balance impossible to pay
• Lien release or levy resolution if collection action has started
• Filing help if you have unfiled Maryland tax returns

If you run a business in Maryland and owe sales tax, withholding tax, or admissions and amusement tax, the stakes are higher. These are trust fund taxes, and responsible officers can be held personally liable for unpaid business taxes.

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Maryland Tax Relief Options at a Glance

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What Maryland Tax Notice Did You Receive?

Select your notice type for a quick explanation of what it means and your options.

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What the Comptroller of Maryland Can Do to Collect

If you owe Maryland state taxes and do not address the balance, the Comptroller has a range of collection tools that are among the broadest of any state tax agency. Not every case reaches the most serious actions, but the longer a balance goes unpaid, the more options the state may use.

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Maryland Offer in Compromise (OIC)

Yes — Maryland has an Offer in Compromise program. The OIC program allows qualifying taxpayers to settle tax debt for less than the full amount owed. It is administered by the Comptroller's Hearings and Appeals Division.

Critical Warning: No Collections Hold During OIC Review. Receipt of an OIC application does NOT create a collections hold. Collections actions continue during OIC review, including MVA/professional license holds, notice of tax lien filing, referral to collection agencies, wage garnishment, and bank levies. This is different from the IRS process. Do not file an OIC assuming collection activity will stop.

OIC Application Forms

To apply for an OIC, individual taxpayers and responsible officers must submit:

• Form MD 656 — Offer in Compromise Application
• Form MD 433-A — Financial Disclosure Statement (Collection Information Statement for Individuals)

Forms should be submitted electronically to oic@marylandtaxes.gov.

Note: For a responsible officer's personal liability on unpaid business taxes, the Comptroller's own OIC guidance calls for Form MD 433-A only — a separate financial disclosure is not required for the business itself once it has closed, since a closed business is presumed to have no assets or income. A scenario in this program where a business entity files using a separate business-disclosure form could not be independently confirmed; this is flagged for verification directly with the Comptroller's OIC office before any such form is referenced on the page.

OIC Eligibility Requirements

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Grounds for OIC Acceptance

The Comptroller considers two primary grounds for accepting an OIC:

• Insufficient resources — The taxpayer does not have enough assets or income to pay the full liability
• Economic or other hardship — Exceptional circumstances making full payment unfair or inequitable

OIC Payment Options

An OIC offer may be structured as:

• A one-time lump sum payment of less than the tax due
• A payment plan of up to 24 months for less than the tax due
• Zero dollars if unable to pay at all

OIC Default Consequences

If a taxpayer does not meet the terms of an accepted offer, the Comptroller can treat the offer as defaulted and pursue collection of either the unpaid offer balance or the full original tax liability — through a lawsuit or a levy, and without any additional notice to the taxpayer first. Paying the offer in full also means giving up the right to dispute the tax, interest, or penalty amount later.

Responsible Officers and Business Tax OIC

An OIC cannot be filed for unpaid business taxes if the business is still open. However, responsible officers can file an OIC for their personal liability for unpaid business taxes. Under Tax-General Article, §§ 10-906 and 11-401, responsible officers of a business can be assessed personally for unpaid withholding, sales, and admissions and amusement taxes, even if the business is closed.

Source: Comptroller OIC Program FAQs (PDF) | Form MD 656. Approval is discretionary. No guarantee of acceptance.

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Maryland Tax Payment Plans

If you cannot pay your Maryland state tax balance in full, a payment plan (installment agreement) may be an option. The Comptroller offers payment plans for both individual and business taxpayers.

Individual Payment Plans

Individuals can request a payment agreement for personal income tax liability:

• Phone: 410-974-2432 or 1-888-674-0016
• Email: cdcollectionind@marylandtaxes.gov
• Online: Interactive Payment Agreement Portal

Business Payment Plans

Business payment plans require contacting Business Collections:

• Phone: 410-649-0633 or 1-888-614-6337
• Email: cdcollectionbizz@marylandtaxes.gov

Key Conditions for Maryland Payment Plans

Source: Comptroller Payment Agreement Portal | Business Payment Setup. Approval is discretionary.

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Which Maryland Tax Relief Option Fits Your Situation?

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Maryland Tax Assessment and Appeals

A Notice of Assessment from the Comptroller of Maryland is a serious step. Once issued, it becomes the official amount Maryland says you owe. If you ignore it, your options to challenge the balance may be limited.

Under Tax-General Article, § 13-508, a taxpayer must file an appeal within 30 days of the mailing of a notice of assessment or refund denial (90 days for unclaimed property assessments).

30-Day Appeal Deadline

The appeal deadline is 30 days from the mailing of the notice. If an appeal is filed late, the taxpayer is not entitled to a hearing. For late assessment appeals, documents may be submitted for review but the decision is final and non-appealable. Do not let the deadline pass.

Hearing Process

Hearings before the Comptroller's hearing officer are reserved for up to 45 minutes for individual income tax and collection activity cases, and up to 3 hours for other cases. Most hearings conclude within 30 minutes.

Maryland Tax Court

The Maryland Tax Court is an independent administrative agency (not part of the judicial branch) that provides de novo review of tax controversies. It was created in 1959 and is located at 301 West Preston Street, Suite 1513, Baltimore, MD 21201. Phone: (410) 767-4830.

• A taxpayer may appeal to the Maryland Tax Court within 30 days of a final determination by the Comptroller's hearing officer
• There are no filing fees.
• You must exhaust all administrative remedies before the Comptroller before appealing to the Tax Court
• If dissatisfied with the Tax Court decision, a party may appeal to the Circuit Court.

If you received a Notice of Assessment from Maryland, do not let the deadline pass. Missing the deadline can make the balance much harder to fight later.

Source: Comptroller Hearings & Appeal Process FAQ (PDF) | Maryland Tax Court General Info

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Maryland Penalty Relief

Penalty relief is different from a payment plan. A payment plan lets you pay over time. Penalty relief asks the Comptroller to reduce or remove penalties when allowed under state rules.

Penalty and interest waivers are not automatically granted. In certain instances, penalties and interest may be waived for reasonable cause under Tax-General Article, § 13-509. Each account is reviewed to verify that all criteria have been met. No abatement will be considered if the taxpayer is not current with tax filings.

Reasons for Penalty Abatement

• Assessment in excess of the correct tax liability
• Assessment otherwise erroneous or illegally made
• Assessment imposed after expiration of the statute of limitations
• Collection is not warranted due to administrative and collection costs
• Reasonable cause (requires a written request with supporting documentation)

Important Requirements

• The taxpayer must submit a written request for abatement with supporting documentation.
• The Comptroller has discretion to waive interest and penalty for reasonable cause.
• Each case is reviewed individually — approval is not automatic
• The taxpayer must be current on all tax filings before an abatement will be considered
• In cases where the taxpayer is unable to pay in full, and all other efforts to resolve the liability have been unsuccessful, the account may be referred to the Comptroller's Case Review Board for resolution under the OIC program.

Source: Comptroller Business FAQs | Maryland Audit Guide. Approval is discretionary.

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Maryland Tax Liens

A tax lien is a public claim filed by the state against your property. In Maryland, tax liens are filed with the circuit court and have the full force of a judgment lien. Maryland's 20-year lien duration is significantly longer than most states.

Maryland Tax Liens Last 20 Years. A tax lien continues until satisfied or released by the tax collector, or for 20 years from the date of assessment (Tax-General Article, § 13-806). This is twice as long as many other states. Any judgment entered may be enforced or renewed as any other judgment.

How Maryland Tax Liens Work

• Creation: A lien arises on the date of notice that the tax is due and continues until satisfied, released, or expired
• Filing: A notice of tax lien is filed with the clerk of the circuit court for the county where the property is located. The clerk records, indexes, and enters it in the judgment docket.
• Scope: The lien extends to all property and rights to property belonging to the taxpayer
• Duration: 20 years from the date of assessment — or until satisfied or released
• Enforcement: If not satisfied within 15 days after notice of the lien is filed, the Comptroller may bring an action in court to enforce the lien. The court adjudicates all matters without a jury.
• Release: Once the liability is paid in full, the Comptroller provides a release to the circuit court and a copy to the taxpayer. The Comptroller reports lien releases to credit agencies; taxpayers can expedite the process by obtaining a certified copy from the court.

Tax Lien Certificate System (Property Tax)

Maryland uses a unique "tax lien certificate" system for property tax collection under the Tax-Property Article, Title 14. Counties sell tax lien certificates (not the property itself) at public auction. Key details:

• The purchaser buys the debt and the right to foreclose
• Owners retain the right to redeem the property by paying off the debt within a limited time
• Interest rates vary by county (6% to 18%)
• Redemption period: 6 months for non-owner-occupied, 9 months for owner-occupied residential
• Foreclosure must be filed within 2 years, or the certificate is void
• High-bid premium may apply

Source: Comptroller Property Liens | Maryland Tax Sale Information

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Maryland Bank Levy and Asset Seizure

The Comptroller has broad authority to levy bank accounts and seize assets to satisfy tax debt. This includes not only bank accounts but also liquor licenses, cash on premises, equipment, vehicles, inventory, and real property.

Bank Levy Process

Under Tax-General Article, § 13-812, the Comptroller may send notice to any financial institution holding property subject to a tax lien.

• The institution must seize and attach funds up to the lesser of the account balance or the lien amount.
• The taxpayer or account holder may challenge within 10 days in the circuit court.
• Once a levy is served, funds may be frozen without advance warning
• Multiple levies may be issued if the full liability is not satisfied

Seizure of Business Assets and Licenses

Under Tax-General Article, §§ 13-815 through 13-818, the Comptroller regularly requests seizure of:

• Liquor licenses — The Comptroller may request Liquor Boards to hold renewal until tax accounts are current
• Cash on premises
• Equipment and vehicles
• Inventory
• Real property

Courts Cannot Stop Maryland Tax Collection. Under Tax-General Article, § 13-505: "A court may not issue an injunction, writ of mandamus, or other process against the State or any officer or employee of the State to enjoin or prevent the assessment or collection of a tax under this article." This means you generally cannot sue to stop collection while you dispute the tax.

If your account has been levied or your assets seized, you need to act quickly. A levy may be challenged within 10 days in circuit court, but the timeline is tight. No guarantee of release.

Source: Comptroller Business FAQs | Tax-General Article § 13-812

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Maryland Wage Garnishment for Tax Debt

Wage garnishment means the Comptroller can take money directly from your paycheck to pay your state tax debt. Under Tax-General Article, § 13-811 and Commercial Law Article, § 15-601.1, wage liens are continuous until the balance is paid in full.

How Much Is Protected from Garnishment?

Maryland law protects an exempt portion of wages based on the greater of:

• 75% of disposable wages, or
• 30 times the state minimum wage per week

The employer must comply with the lien notice by law. The wage lien remains in effect for subsequent pay periods until the total amount has been withheld and remitted.

Wage Garnishment vs. Bank Levy

Source: Comptroller Wage Lien Information | Maryland Garnishment Guide

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Maryland Tax Collection: Key Statutes and Time Limits

Statute of Limitations on Assessment

The Comptroller generally has 3 years from the due date or the date filed, whichever is later, to audit a tax return. If a federal return is adjusted by the IRS and the taxpayer fails to notify the Comptroller within 90 days, there is no statute of limitations. If notified within 90 days, the Comptroller has 1 year to assess.

Statute of Limitations on Collection

A tax may not be collected after 10 years from the date the tax is due, or 10 years from the date of assessment if assessed within the limitations period.

2-Year Extension with Receiver. If a receiver or trustee is appointed within the 10-year period, collection extends for 2 additional years from the date of appointment (Tax-General Article, § 13-1103(b)). This makes receivership particularly dangerous for taxpayers nearing the end of the collection period.

Note: The 10-year collection statute of limitations under § 13-1103 is separate from the 20-year tax lien duration under § 13-806. Maryland courts have held that § 13-1103's limitations period governs collection actions, not the enforcement of a recorded lien (Comptroller of Maryland v. Shipe, 2015; Rossville Vending Machine Corp. v. Comptroller, 1997). See the Tax Liens section above.

Interest Rates

Section 13-601 requires interest on unpaid tax from the due date to the date of payment. Rates are set annually:

• 2025: 11.4825%
• 2024: 10.0075%
• 2023: 9%

Penalties

Penalty charges for late payment can be up to 25% of the amount of tax owed. A $30 bad check service charge also applies.

Source: Comptroller Penalty & Interest Charges | Tax-General Article § 13-1103

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Maryland Unfiled Tax Returns

If you have not filed Maryland tax returns for one or more years, that can block most resolution options. The Comptroller may estimate your tax and issue assessments based on those estimates — sometimes higher than what you actually owe. Under Tax-General Article, § 13-402, if a return is not filed, the Comptroller may compute tax using the best information and may assess up to 2x the estimated tax for income tax.

Filing accurate returns can sometimes reduce an incorrect balance. But do not rush or file bad returns. It's better to get the returns prepared correctly with the right income, deductions, and Maryland credits.

Why Filing Matters

• Unfiled returns block OIC eligibility and payment plan options
• The Comptroller may issue substitute returns with higher tax than you actually owe (up to 2x)
• Penalty relief generally requires all returns to be filed
• The statute of limitations on collections may not start until a return is filed

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Maryland Business, Sales Tax, and Payroll Tax Debt

Business tax debt is higher risk than individual income tax debt. Sales and use tax (6% base rate, higher for certain items), income withholding tax, and admissions and amusement tax are trust fund taxes — money you collected or withheld that belongs to the state. The Comptroller takes these very seriously.

Responsible Person Warning: Personal Liability for Business Taxes

Under Tax-General Article, § 10-906(d), if an employer negligently fails to withhold or pay income tax, personal liability extends to:

• The employer itself
• If a corporation, any officer exercising direct control over fiscal management or any agent required to withhold
• If an LLC, any person exercising direct control over fiscal management or any required agent

Negligence standard: Personal liability requires the employer's failure to be "negligent." Mere ownership or check-signing authority is insufficient; the person must "exercise direct control over fiscal management" — meaning active engagement in financial management. Any income tax withheld is deemed to be held in trust for the State.

Responsible officers can also be assessed personally for unpaid sales tax and admissions and amusement tax, even if the business is closed.

Maryland Sales Tax Rates (Selected)

Note: The "vehicle rentals" rate applies at 11.5% to short-term passenger car, recreational vehicle, and motorcycle rentals; truck rentals are taxed separately at 8%.

Nonresident Real Estate Withholding

For sales of real property by nonresidents, 8.75% of total payment must be withheld for nonresident individuals, estates, and trusts, and 8.25% for nonresident entities. The individual/estate/trust rate rose from 8.0% to 8.75% under the 2025 Budget Reconciliation and Financing Act, which increased the top marginal state income tax rate that feeds into the withholding formula; the Comptroller's tax alert states the new rate applies to sales occurring after June 30, 2025. (Some secondary summaries describe the change as taking effect January 1, 2026 — confirm the operative date directly with the Comptroller's office if this distinction matters for a specific reader scenario.) The settlement agent must remit to the clerk of court; the deed cannot be recorded without payment.

Maryland Sales Tax Debt

Unpaid sales tax can lead to aggressive collection action, personal liability for responsible persons, and vendor payment holds. The Comptroller can also request liquor license holds for bars and restaurants.

Maryland Payroll / Withholding Tax Debt

Withheld income tax is held in trust for the State. Failure to transmit constitutes a lien in favor of the State. Responsible persons face personal liability under § 10-906(d).

Source: Tax-General Article § 10-906 | OIC Program FAQs | Comptroller Tax Alert, Rate Change to Withholding on Sale of Real Property by a Nonresident

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Maryland Comptroller Contact Information

Individual Collections — Phone: 410-974-2432 or 1-888-674-0016 | Email: cdcollectionind@marylandtaxes.gov

Business Collections — Phone: 410-649-0633 or 1-888-614-6337 | Email: cdcollectionbizz@marylandtaxes.gov

MVA Holds — Phone: 855-213-6669 | Email: mvahold@marylandtaxes.gov

Offer in Compromise — Email: oic@marylandtaxes.gov | Forms: MD 656 + MD 433-A

Hearings & Appeals — Email: cdhearings@marylandtaxes.gov

Maryland Tax Court — Address: 301 West Preston Street, Suite 1513, Baltimore MD 21201 | Phone: (410) 767-4830 | Filing Fee: None

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Maryland Tax Relief Tools & Resources

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Maryland Government Resources

These are the official Maryland sources for tax information, payment plans, appeals, and rules. Always check the official source for the most current information.

• Comptroller of Maryland — Official tax agency portal
• MarylandComptroller.gov — Comptroller official website
• Payment Agreement Portal — Apply for individual payment plans
• Business Payment Setup — Business payment plan guidance
• OIC Program FAQs (PDF) — Official OIC guidance
• Form MD 656 — OIC Application
• Comptroller Property Liens — Lien rules and release procedures
• Maryland Tax Court — Independent tax appeals body
• Hearings & Appeal Process FAQ (PDF) — Appeal deadlines and procedures
• Business FAQs — Business collection questions
• Penalty & Interest Charges — Current rates
• Wage Lien Information — Payroll garnishment rules
• Maryland Tax Sale Information — Tax lien certificate system
• Maryland General Assembly Statutes — Official Maryland code

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Not Sure What to Do With Your Maryland Tax Situation?

Select the card that matches your situation to jump to the relevant section.

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Frequently Asked Questions About Maryland Tax Relief

Does Maryland have an offer-in-compromise program?

Yes. Maryland has an Offer in Compromise (OIC) program administered by the Comptroller's Hearings and Appeals Division. Taxpayers must submit Form MD 656 (Offer in Compromise Application) and Form MD 433-A (Financial Disclosure Statement). Eligibility requires: (1) a delinquent tax liability that has been assessed, (2) no issue currently under appeal, (3) the liability must be at least two years old, (4) all required tax returns must be current, (5) the taxpayer cannot be in open bankruptcy, and (6) for business taxes, the business must be closed. Crucially, receipt of an OIC application does NOT create a collections hold — collection actions continue during OIC review, including MVA and professional license holds, notice of tax lien filing, and referral to collection agencies.

Can Maryland seize my business license?

Yes. Maryland's Comptroller has exceptionally broad collection powers, including the ability to request that Liquor Boards hold renewal of state liquor licenses and transfers until tax accounts are current. This applies to sales tax, withholding tax, and admissions and amusement tax obligations. The Comptroller can also intercept MVA driver's licenses, withhold vendor payments, seize cash on premises, equipment, vehicles, inventory, and real property. Under Tax-General Article, Section 13-505, courts may not issue injunctions to prevent the assessment or collection of Maryland tax.

How long is a Maryland tax lien?

Maryland tax liens continue until satisfied or released by the tax collector, or for 20 years from the date of assessment under Tax-General Article, Section 13-806. A lien arises on the date of notice that the tax is due and extends to all property and rights to property belonging to the taxpayer. If a tax lien is not satisfied within 15 days after notice of the lien is filed, the Comptroller may bring an action in court to enforce the lien. Any judgment entered may be enforced or renewed as any other judgment. (The separate 10-year statute of limitations on collection actions under Section 13-1103 does not govern lien duration or enforcement — Maryland courts have confirmed liens are governed solely by Section 13-806.)

Can Maryland use receivership against my business?

Yes. If a tax collector fails to collect a tax and a receiver or trustee is appointed, the collection period extends for 2 additional years from the date of appointment (Tax-General Article, Section 13-1103(b)). This means receivership not only allows the Comptroller to take control of business operations and assets to satisfy tax debt, but it also extends the statute of limitations on collection by two full years. Receivership is one of the most severe collection tools available to the Maryland Comptroller.

Can I get a payment plan for Maryland state taxes?

Yes. Individuals can request a payment agreement for personal income tax liability by contacting the Comptroller's Collection Division at 410-974-2432 or 1-888-674-0016, or online. Business payment plans require contacting Business Collections at 410-649-0633 or 1-888-614-6337. The Comptroller typically will not file a lien if a short-term payment plan (not exceeding six months) is reached. Plans exceeding six months require supervisor review. All tax returns must be filed and current taxes paid timely while the plan is in effect. Interest continues to accrue on the unpaid balance.

Can Maryland garnish wages for state taxes?

Yes. The Comptroller may enforce wage and salary liens against an employee's pay under Tax-General Article, Section 13-811 and Commercial Law Article, Section 15-601.1. Wage liens are continuous until the balance is paid in full. Maryland law protects an exempt portion of wages from garnishment based on the greater of: (1) 75% of disposable wages, or (2) 30 times the state minimum wage per week. The employer must comply with the lien notice by law.

Can Maryland levy a bank account?

Yes. The Comptroller may send notice to any financial institution holding property subject to a tax lien. The institution must seize and attach funds up to the lesser of the account balance or the lien amount. The taxpayer or account holder may challenge the levy within 10 days in circuit court (Tax-General Article, Section 13-812). The Comptroller also regularly requests seizure of cash on premises, equipment, vehicles, inventory, and real property.

How long does Maryland have to collect state taxes?

Maryland generally cannot collect a tax after 10 years from the date the tax is due, or 10 years from the date of assessment if assessed within the limitations period (Tax-General Article, Section 13-1103). However, this period is extendable by 2 years if a receiver or trustee is appointed within the 10-year period. Additionally, the Comptroller generally has 3 years to audit a tax return from the due date or date filed, whichever is later.

Can Maryland waive penalties?

Yes. Penalty and interest waivers are not automatically granted, but may be waived for reasonable cause under Tax-General Article, Section 13-509. Each account is reviewed to verify all criteria have been met. No abatement will be considered if the taxpayer is not current with tax filings. Reasons for abatement include: assessment in excess of correct tax liability; assessment otherwise erroneous or illegally made; assessment imposed after expiration of statute of limitations; or collection not warranted due to administrative and collection costs. The taxpayer must submit a written request with supporting documentation.

What is the Maryland Tax Court?

The Maryland Tax Court is an independent administrative agency (not part of the judicial branch) that provides de novo review of tax controversies. It was created in 1959 and is located at 301 West Preston Street, Suite 1513, Baltimore, MD 21201. A taxpayer may appeal to the Maryland Tax Court within 30 days of a final determination by the Comptroller's hearing officer. There are no filing fees. If dissatisfied with the Tax Court decision, a party may appeal to the Circuit Court. A person may not appeal to the Maryland Tax Court unless they have exhausted all available administrative remedies before the Comptroller.

Can Maryland hold my driver's license for unpaid taxes?

Yes. The Comptroller can place a hold on driver's license renewal and vehicle registration transfer for unpaid tax liabilities (Tax-General Article, Section 13-301 et seq.). The hold is released upon acceptance and payment of an OIC or payment agreement. MVA Hold contacts: Phone 855-213-6669, Email mvahold@marylandtaxes.gov.

What if my Maryland tax debt is from sales tax or payroll withholding?

Sales tax and payroll withholding debts are treated very seriously by the Comptroller because these are trust fund taxes. Under Tax-General Article, Section 10-906(d), if an employer negligently fails to withhold or pay income tax, personal liability extends to any officer or person exercising direct control over fiscal management. This includes corporate officers and LLC members. The standard is "negligence" — active engagement in financial management. Mere ownership is insufficient. Additionally, responsible officers can be held personally liable for unpaid sales and admissions, and amusement taxes. An OIC for business taxes requires the business to be closed.

Sources Used

These are the official government sources used for this page. Always check the current official source for the most up-to-date information.

• Comptroller of Maryland — Official Portal: www.marylandtaxes.gov ↗
• Comptroller of Maryland — Penalty & Interest Charges: Penalty & Interest ↗
• Comptroller of Maryland — OIC Program FAQs (PDF): OIC FAQs ↗
• Comptroller of Maryland — Form MD 656: Form MD 656 ↗
• Comptroller of Maryland — Hearings & Appeal Process FAQ (PDF): Hearings FAQ ↗
• Comptroller of Maryland — Business FAQs: Business FAQs ↗
• Comptroller of Maryland — Property Liens: Property Liens ↗
• Comptroller of Maryland — Wage Lien Info: Wage Lien ↗
• Maryland Tax Court — General Information: taxcourt.maryland.gov ↗
• Maryland General Assembly — Tax-General Article § 13-505 (Anti-Injunction): § 13-505 ↗
• Maryland General Assembly — Tax-General Article § 13-1103 (Collection SOL): § 13-1103 ↗
• Maryland General Assembly — Tax-General Article § 10-906 (Withholding Liability): § 10-906 ↗
• Maryland General Assembly — Tax-General Article § 13-812 (Bank Levy): § 13-812 ↗
• Maryland Department of Assessments and Taxation — Tax Sale Information: Tax Sale Info ↗
• People's Law Library of Maryland — Garnishment: Garnishment Guide ↗

Disclaimer: This page provides general information about Maryland state tax collection procedures and is not legal advice. Tax laws and agency procedures change. Always consult the official Comptroller of Maryland website or a qualified tax professional for advice specific to your situation. No guarantee of any particular outcome is expressed or implied. Approval for payment plans, Offers in Compromise, penalty relief, and other resolutions is discretionary.