Maryland law

Tax Laws in Maryland.

Maryland tax disputes can involve individual and corporate income tax, sales and use tax, property tax, and employer withholding. Maryland state-tax analysis runs through the Comptroller of Maryland for most state taxes, with administrative review through the Maryland Tax Court and judicial review in the Circuit Courts.

Last verified: 2026-04-17

State law

Statute of Limitations

Varies by tax type and notice; administrative deadlines are often shortMd. Code Ann., Tax-Gen.

Maryland tax disputes do not run on a single universal deadline. The timing depends on the type of tax, the notice or order issued, and the procedural path chosen in response.

State law

Key Maryland Statutes

Maryland Tax-General CodeMd. Code Ann., Tax-Gen.

The Tax-General Article covers Maryland state taxation, including income tax, sales and use tax, and procedural rules for assessments, refunds, and enforcement.

Maryland Tax CourtMd. Code Ann., Tax-Gen. §§ 3-101 et seq.

The Maryland Tax Court is an independent administrative tribunal that hears Maryland state-tax appeals before judicial review in the Circuit Courts.

State law

Official Sources

Comptroller of Maryland Maryland Tax Court Maryland General Assembly — Statutes

Not Legal Advice

This page summarizes publicly available statutes and rules for informational purposes only. It does not constitute legal advice, and no attorney-client relationship is created by viewing this content. Laws change — always verify with the primary source or consult a licensed attorney in Maryland.

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Tax Laws in Maryland.

Statute of Limitations

Key Maryland Statutes

Official Sources

Not Legal Advice

Move from state law into guided help or attorney search.

Other state law topics.