Filing Appeals

You have the right to file an appeal if you are assessed tax or a fee or if your refund is denied. If you have received a notice and would like to file an appeal, please review the instructions in the notice. You must file an appeal in writing. You can file your appeal in one of the following ways.

Request an Appeal Online at the Maryland Online Hearing Appeal Request system.

Request an Appeal by Mail by sending it to:
Comptroller of Maryland
         Hearings and Appeals Office
         301 West Preston Street, Room 315
         Baltimore, Maryland 21201-2383

Request an Appeal by E-mail by sending it to cdhearings@marylandtaxes.gov.

You are strongly encouraged to file your appeal electronically by e-mail or online to expedite processing of your appeal. Your appeal should include your name, current mailing address, e-mail address, phone number, tax years or tax period being appealed, and the FEIN, CR Number, or SSN with your appeal.

Once you file an appeal, you can expect the following:

• Your appeal will be processed within 90 days and a unique tracking number will be assigned to your appeal.
• An attorney will review your appeal to determine if you filed your appeal timely. You are eligible for a hearing if your appeal was filed within 30 days of the date of the notice of assessment or refund denial.
• An attorney will review your appeal to determine if your appeal can be resolved without a hearing.
• If your appeal can be resolved without a hearing, you will receive an e-mail or letter from a hearing officer about the next steps in your appeal.
• If a hearing needs to be scheduled, you will receive a notice of hearing by e-mail if you provided an e-mail address with your appeal or by mail if you did not provide your e-mail address.

For additional information about informal hearings, please see Frequently Asked Questions about Hearings and the Appeal Process.

The Comptroller's authority is granted through §13-508, 13-509 and 13-904 of the Tax-General Article, Title 17 of the Commercial Law Article and COMAR 03.01.01.04, 03.01.01.05, and 03.05.02.03.

You can contact our office at cdhearings@marylandtaxes.gov or by telephone at 410-767-1572 during normal business hours of 8:30 a.m. to 4:30 p.m.