Maryland Public Information Act Requests

The public's right to information about government activities lies at the heart of a democratic government. Maryland's Public Information Act (PIA) grants the people of this State a broad right of access to public records while protecting legitimate governmental interests and the privacy rights of individual citizens. PIA requests made for information owned by the Comptroller of Maryland will be reviewed and processed per all applicable laws. The Maryland Office of the Attorney General (OAG) ensures that state agencies fairly, expeditiously, and correctly implement the Act when requests are made, while also protecting rights of privacy and other public policy goals.

For general information about the Public Information Act, review Access to Government Records Under the Maryland Public Information Act, Appendix I-1 (PDF) from the Maryland Public Information Act Manual (14th Ed., October 2015) which is provided in full below.

Submission of PIA Requests to the Comptroller of Maryland

All requests for records maintained by the Comptroller of Maryland pursuant to the Maryland Public Information Act should be submitted via this website, email or mail.

If requesting confidential taxpayer information, you will be required to provide proof of identity and/or authorization to receive the information requested. Authorization to receive confidential taxpayer information relating to a third‐party can be granted using Maryland Form 548: Power of Attorney (PDF).

Fees may be waived in certain cases of financial hardship or if waiver is in the public interest. To apply for a waiver on the basis of indigency, please complete the Affidavit of Indigency (PDF).

A new online submission form will be available soon.

OR

Download the Public information Act (PIA) Records Request Form (PDF). You can email the filled form to pia@marylandtaxes.gov or mail it to the below address:

Jill Byczek, Public Information Act Representative
Comptroller of Maryland
P.O. Box 2983
Annapolis, MD 21404
(667) 401-1356
PIA@marylandtaxes.gov

The OAG maintains a current list of State, county and municipal PIA representatives (PDF). For further information on OAG PIA requests please visit their website.

Frequently Asked Questions

What types of records are available from the Office of the Comptroller?

The most requested records contain:

  • Income Tax information
  • Sales and Use Tax information
  • Uncashed check information
  • Unclaimed property information
  • State employee salary information

Can I receive tax information relating to a specific business or individual?

Generally, requests for tax information relating to a third-party (someone other than individual making the request) must be accompanied by a completed and signed Maryland Form 548: Power of Attorney document. 

What are the most common reasons why requests for records cannot be fulfilled?

  • A completed and signed Maryland Form 548: Power of Attorney document is not included with a request for a third-party's tax information (see above).
  • The records are not within the possession of the agency. Please note that the Office of the Comptroller does not maintain records relating to individual Property Tax assessments. Property Tax records are maintained by the State Department of Assessments and Taxation.

What fees may be assessed for record requests?

If the search for and preparation of requested records exceeds two hours a fee may be charged. Not including the initial two hours, the fee is calculated by prorating the salaries of the staff and attorneys involved in the response by the actual time spent searching for and preparing the records for disclosure. For example, if an employee's salary is $100.00 per hour, and the employee spends four hours searching for and preparing the requested records, the fee assessed would be $200.00 (note again that the first two hours are not included in the fee). Additionally, if paper copies of records are requested there is a $0.25 per page fee.

Can fees be waived?

Yes, fees may be waived in certain cases of financial hardship or if waiver is in the public interest. To apply for a waiver on the basis of indigency, please complete the Affidavit of Indigency (PDF) and include it with your submission: 

Maryland Public Information Act References and Revisions

A resource for both government officials seeking to meet their responsibilities under the Act and members of the press and public seeking access to information.

Updates to the Manual are maintained by the OAG, made online, and revision dates are posted in the table below.

Download the Adobe Acrobat Reader to view the .PDF files below.

ChapterContentRevised Date
Overview (PDF)Preface and Table of ContentsDecember 2024
Chapter 1 (PDF)Scope and Agency ResponsibilitiesDecember 2024
Chapter 2 (PDF)Right of Access to RecordsDecember 2024
Chapter 3 (PDF)Exceptions to DisclosureDecember 2024
Chapter 4 (PDF)Request ProceduresDecember 2024
Chapter 5 (PDF)Judicial Review and Alternative Dispute Resolution​December 2024
Chapter 6 (PDF)CopiesDecember 2024
Chapter 7 (PDF)FeesDecember 2024
Chapter 8 (PDF)Penalties for Noncompliance​December 2024
Chapter 9 (PDF)Research AccessDecember 2024
Chapter 10 (PDF)Judicial Records​December 2024
Chapter 11 (PDF)The Right to Correction or Amendment of Public RecordsDecember 2024
Chapter 12 (PDF)Restrictions on the Creation and Collection of Personal RecordsDecember 2024
Appendix "A" (PDF)Sample Request LetterDecember 2024
Appendix "B" (PDF)Sample 10-Day Letter (or E-Mail)December 2024
Appendix "C" (PDF)Sample Denial LetterDecember 2024
Appendix "D" (PDF)Affidavit of IndigencyDecember 2024
Appendix "E" (PDF)PIA Annotated Code of Maryland General Provisions ArticleDecember 2024
Appendix "F" (PDF)Model Regulations on Public Information ActDecember 2024
Appendix "G" (PDF)Opinions of the Attorney General on the Maryland PIADecember 2024
Appendix "H" (PDF)Responding to Requests Under the Maryland PIADecember 2024
Appendix "I" (PDF)Access to Government Records Under the Maryland PIADecember 2024
Appendix "J" (PDF)Public Information Act RepresentativesDecember 2024

Comptroller of Maryland Transparency in Reporting

The Comptroller of Maryland is committed to providing fiscal transparency in reporting of state revenues and expenditures so that the public knows where state revenues originate, how the revenues are spent, and how their own tax dollars are distributed. Specifically, the Comptroller's Office was awarded the Certificate of Achievement for Excellence in Financial Reporting by the Government Finance Officers Association for its Annual Comprehensive Financial Report (ACFR) which includes the financial statements of the State, as well as information required by Title 2, Section 102 of the State Finance and Procurement Article of the Annotated Code of Maryland.