About the Agency

The Executive Branch 

This Department oversees the following Divisions responsible for the logistical and personnel operations to keep our Agency well staffed and on budget:

Administration & Finance
This Division provides fiscal and administrative support to the Comptroller of Maryland, the Board of Public Works, and the Register of Wills. It is also responsible for the accounting records of the Capital Grants and Loans program and records concerning debt service for the State’s General Obligation Bonds.

Equity & Transformation/ Fair Practices 
This Office administers and enforces State and federal equal employment opportunity laws and policies.

Human Resources 
This Office provides human resource management services to the Comptroller and the agency’s more than 1,200 employees, as well as the 24 Registers of Wills and their employees.

Government Affairs
This office is responsible for building relationships with state and local governments to better meet the needs of Marylanders.  

Taxpayer Advocate
This Division is dedicated to providing taxpayers with a high-level contact for tax issues that haven't been resolved adequately. 
 

Revenue Operations & Accounting 

The Office of Revenue Operations and Accounting oversees the financial functions that form the backbone of the State’s financial system, thereby financing every aspect of State government. This Office altogether interacts with more than 6 million Marylanders, 3 million households, and more than 300 thousand businesses to ensure that State taxes and fees are collected and accounted for appropriately, while also overseeing the accounting of all state expenditures, enforcing compliance in support of the State’s revenue structure, leading the revenue estimation program, and preventing fraud. This Department is responsible for the following Divisions:

The Bureau of Revenue Estimates
This office serves as the economic staff for the Comptroller and staff for the Board of Revenue Estimates. The Bureau forecasts and analyzes the State and national economies; forecasts, analyzes, and monitors State revenues; and analyzes the effects of State and federal tax legislation on the State’s revenues.

Compliance
This Division’s primary responsibilities include enforcing all tax laws administered by the Comptroller of Maryland, including those relating to individual income taxes and business taxes such as corporate income, withholding, and sales and use taxes.

Fraud Detection & Business Intelligence
Countering tax fraud with a state-of-the-art Fraud Detection Model. 

General Accounting
This Division maintains Maryland’s general ledger and accounts for all State funds received and disbursed. Other accounting functions of GAD include countersigning and distributing all State Treasury checks.

Revenue Administration
This Division is responsible for receiving and processing tax returns and payments for the taxes administered by the Comptroller of Maryland. 

Taxpayer Services
This Division provides assistance to taxpayers and tax preparers who contact our division regarding all taxes, fees, and permits administered by the Comptroller’s Office.

Office of Public Policy, Public Works, & Investment

The Office of Policy, Public Works and Investment (PPI) leads the work of the Comptroller in key areas of State policy development and decision-making. The PPI team supports the Comptroller in her role as a member of prominent boards, including the Board of Public Works (BPW) and the Board of the Maryland State Retirement and Pension System (MSRPS). PPI also performs research and produces reports and briefs relating to economic, procurement, tax administration, fiscal, and budgetary policy.  They are responsible for oversight of the following Divisions:      

Board of Public Works 
Comptroller Brooke E. Lierman is one of three members of the Board of Public Works, which also includes Governor Wes Moore and State Treasurer Dereck Davis. The Board is responsible for approving billions of dollars in annual State spending, overseeing the issuance of bonds, and acquiring and transferring State property.

Policy, Public Works, & Investment
The Policy and investment teams within the PPI department support the Comptroller on key policy boards, including the Maryland State Retirement and Pension System Board, the Maryland Small Business Development Finance Authority Board, the Maryland Agricultural Land Preservation Foundation Board, and many others. The policy team also supports the Comptroller through policy research and policy development in areas relating to the roles and authorities of the Comptroller, including economic well-being, tax administration, finance and budget, procurement, small business and community development, and sustainable investing.

Law and Oversight 

The Office of Law and Oversight serves as the primary liaison to the Principal Counsel to the Office of the Comptroller. Additionally, this Office oversees the following Divisions:

Central Payroll Bureau
This Bureau oversees the payment of over 100,000 state employees across 250 State agencies.

Field Enforcement Bureau
Staffed by both sworn police officers and civilian personnel, the Field Enforcement Bureau is responsible for overseeing and administering certain business and motor fuel licenses, investigating major income tax fraud, conducting certain inspections, and sampling and testing motor fuel to ensure its quality for consumers.

Legal Division
The Legal Division’s principal duty is to create and manage public guidance on the tax law. Legal monitors the Comptroller of Maryland's interaction with relevant State and Federal legislation, regulatory guidance, and significant legal decisions. 

Hearings & Appeals
This Division resolves appeals for tax assessment or the denial of refund claims.

Unclaimed Property
This Division manages the property of Marylanders that has been unclaimed and allows individuals, businesses, organizations, relatives of deceased owners, estates, joint accounts, and other interested parties to claim their missing property. 
 

Office of Information Technology Systems & Strategy

The role of ITSS is to be instrumental in the innovation of the Comptroller’s Office by being leaders in the Agency’s organizational transformation. To ensure reliable and secure technology to support all business areas of the COM, while driving modernization and change, business process improvement, and delivering superior services to the COM and to the taxpayers of Maryland. ITSS is responsible for oversight of the following Divisions:

Information Technology Division
This Division is responsible for the overall management and direction of the Comptroller of Maryland's information technology processes and modernization efforts.

Risk Management
The core objectives of the Office of Risk Management (ORM) are risk management, compliance, and agency audits. They provide independent evaluation of the effectiveness of risk management, control, and governance processes and make recommendations for improvement.

Office of State Financial Innovation
The Office of State Financial Innovation (OSFI) is an innovative program charged with modernizing and transforming Maryland's financial infrastructure, processes, and technology established under Maryland Code, State Government, § 4-113.

Annapolis Data Center
The Annapolis Data Center (ADC) provides mainframe computer services for its parent agency, the Comptroller of Maryland, as well as many other State agencies. The ADC's operational costs are fully reimbursed from its customers via charges for computer usage and services rendered.

Office of Public Engagement & Communication

The Office of Public Engagement and Communications creates and supports the Comptroller of Maryland’s engagement and communications culture, internally and externally. The Office’s mission is to establish positive and effective community partnerships, engagement opportunities, and initiatives that enable Marylanders to have access to the Comptroller’s services and resources; and to establish and maintain effective communication with internal and external stakeholders that enables the timely and accurate flow of information that reflects transparency, a commitment to excellence, positive public relations, and high standards of professionalism.  They are responsible for oversight of the following Divisions: 

Communications
The Comptroller's Office of Communications is committed to informing Maryland taxpayers about important programs, initiatives and filing information. By working with the media, the agency can communicate key messages and share vital information. The office is also responsible for all internal and external communications on behalf of the Comptroller and her staff. 

Public Engagement
The Comptroller of Maryland is committed to ensuring that Marylanders in every area of the state are familiar with and able to easily access our services and resources, including data and information about key policy issues.