Business Audits
If you do business in Maryland, you need to know what to expect if you're ever audited by the Comptroller's Office. Some audits are triggered by information on tax returns, but others are done randomly. Follow the links below for information about the entire audit process.
Resources
The links listed below will provide you with information regarding tax legislation, tax alerts, tax bulletins and tips, notices regarding filing requirements, types of business taxes that are audited and record keeping guidelines. To learn more about your rights during the audit and appeals process, you can see the section, Your rights as a Maryland taxpayer. You should also review the section, What sales records do I need to keep? Copies of this literature can be requested through our Forms-by-Fax system at 410-974-3299 (ask for item 3003 on index 2).
Types of Audits
All taxes administered by the Comptroller's Office are subject to the audit review process. And our job is to educate the taxpayer and assure that businesses comply with tax laws. By utilizing the links below, you can familiarize yourself with the tax or fee applicable to you and your business.
- Business Income Tax (Corporate, Pass-Through, Sole Proprietor)
- Employer Withholding
- Sales and Use Tax
- Admissions and Amusement Tax
- Boxing and Wrestling Tax
- Motor Fuel Tax/IFTA
- Alcohol Tax
- Tobacco Tax
- Bay Restoration Fee
- Tire Recycling Fee
- Unclaimed Property
- 911 Fee
- Cannabis
- Digital Advertising Gross Revenues Tax (DAGRT)