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Mission Statement
I. INTRODUCTION
The Office of the Comptroller of the Treasury was established in 1851. The Comptroller is elected by popular vote of the people for a term of four years. The Comptroller has general superintendence of the fiscal matters of the State of Maryland and is responsible for the collection of taxes, the protection of revenues, and the general administration of the State of Maryland tax laws.
The Comptroller of Maryland is divided into various Divisions/Bureaus and several specialized units. Divisions/Bureaus within the Comptroller’s Office are the Compliance Division, Revenue Administration Division, Information Technology Division, General Accounting Division, Taxpayer Services Division, Fraud Detection and Business Intelligence Division, Office of Communications, Office of Human Resources, Government Affairs, Compass, Information Technology Division, Legal Division, Office of Hearings and Appeals, Unclaimed Property Division, Central Payroll Division, Board of Public Works, and the Field Enforcement Bureau. The administration of the various Divisions is the responsibility of the respective Director, assisted by Deputy and/or Assistant Directors.
The Field Enforcement Bureau is the enforcement arm of the Comptroller of Maryland and is generally responsible for the enforcement of Maryland’s revenue and business regulation laws relating to motor fuels, motor carriers, business licenses, transient vendors, certain authorized slot machines, sales and use tax, admissions and amusement tax, and, in cooperation with the Maryland Alcohol, Tobacco, and Cannabis Commission (ATCC), alcoholic beverage and tobacco taxes. The Bureau is comprised of various sections – Enforcement Agents, Compliance Inspectors, Motor Fuel Tax Regulators, State License Bureau, and the Motor Fuel Testing Lab.
The Enforcement Agents and Compliance Inspectors are responsible for the detection and enforcement of violations of the revenue laws relating to motor fuel and motor carrier tax (including International Fuel Tax Agreement--IFTA), sales and use tax, admission and amusement tax, income tax, and, in cooperation with the ATCC, alcoholic beverage and tobacco taxes. The tasks performed to complete this function include conducting investigations, arresting or citing violators, and performing compliance inspections for proper licenses. The regulatory function of the Bureau oversees those businesses engaged in the motor fuel and lubricant industry, motor carrier industry (IFTA), and the retail industry. The State License Bureau is responsible for the administration of all State business licenses and coordinating with statewide Clerks of the Courts on license issues. The Motor Fuel Testing Lab is responsible for testing motor fuel to ensure the quality and safety of the fuel sold to consumers across the state. They also have the capability of testing alcoholic beverages when needed. The Motor Fuel/IFTA Licensing Group is responsible for motor fuel tax and licensure and motor carrier tax and licensure.
II. VISION
The vision of the Field Enforcement Bureau is to maximize a culture of compliance with revenue and business laws and regulations of the State by being adaptable to statutory changes and product evolution, employing modern technology, and advancing statewide consistency in enforcement.
III. MISSION STATEMENT
The mission of the Field Enforcement Bureau is to protect state revenues, taxpayers, and consumers, and to offer interpretation and guidance to select industries through a program of inspection, education, analyses, and enforcement to promote voluntary compliance with state laws and regulations.
IV. VALUES
Professionalism
We value the spirit of professionalism and integrity, having a clear sense of commitment, perspective, openness, and direction developed by creating an environment which encourages teamwork, innovation, and self-appraisal. Our professional attitude is devoted to quality, timeliness, and reliability in our personal service to the community.
Responsibility – Accountability
We are committed to efficient, accurate, and precise use of our resources in service to our constituency and our colleagues while demonstrating fiscal responsibility. We hold ourselves accountable for our actions, are willing to admit our mistakes, and seek to garner the support and trust of all stakeholders.
Excellence
We value the spirit of excellence, striving to provide an exceptional level of service, demonstrating the best of our abilities and intentions, and, in doing so, earning the respect and confidence of our community. Courageously carrying out our duties and being committed to the constant improvement of our organization, we will not rest upon the laurels of the past.
V. KEY GOALS AND OBJECTIVES
The following is a list of goals and objectives for the Bureau:
- Encourage businesses to obtain and renew the proper licenses required by the State of Maryland.
- Improve voluntary compliance with the sales and use tax laws of the State of Maryland.
- Ensure that Maryland’s motor fuels meet the highest quality standards.
- Strict enforcement of laws pertaining to gasoline and special fuels.
- In cooperation with the ATCC, strict enforcement of the laws pertaining to the alcoholic beverage and tobacco tax laws of the State of Maryland.
- Maintenance of internal controls through adherence to the State, Comptroller’s Office, and Division/Bureau policies and procedures and continual evaluation and revision of these policies and procedures as appropriate.
- Perform yearly evaluations of all license types/businesses that fall under the Bureau’s authority to identify trends, violations, or other specific needs; these evaluations will assist in identifying yearly goals and objectives relevant to enforcement and inspection programs.
VI. WRITTEN DIRECTIVES
The information in this manual represents the official polices and procedures of the Field Enforcement Bureau. In addition to this manual, all state employees are directed by regulations set forth in the Maryland State Personnel and Pensions Article, the Code of Maryland Regulations (COMAR) Title 17, Subtitle 04, and Comptroller’s Office Supplement which is issued to all Comptroller of Maryland employees.
VII. REVISED
10-01-2025
VIII. CANCELLATION
None.