Important Notice

Maryland Tax Connect for Individual Taxpayers is coming September 1, 2026

We are upgrading our tax systems. Some payment and filing options will be temporarily unavailable between July 29 and August 31. Learn what's changing and what to do before the cutover

We're Moving our Wheaton Branch Office!

July 7, 2026 is the last day the Wheaton office will be open for in-person assistance.

The new office will open on July 13, 2026 and will be located at 800 King Farm Boulevard, Suite 105 in Rockville, Md. Read more.

 

Investigative Procedures

Preliminary Investigations

I. POLICY

The preliminary investigation at the scene forms a sound basis for the accurate collection of information and evidence during the follow-up investigation.

II. PROCEDURES

A. Preservation and documentation of the scene, including information from witnesses and physical evidence, are necessary for thorough preliminary investigation. The methods used by the preliminary investigating agent have a direct impact on the amount and accuracy of the information obtained throughout the investigation.

B. After securing the scene and attending to any victims and injured persons, the preliminary investigating agent should:

  1. Identify the suspect(s).
    1. Determine the location of the suspect(s).
    2. Detain or arrest the suspect(s) if still present at the scene.
  2. Determine what crime or incident has occurred.
  3. Broadcast updated description of the incident, suspect(s) and/or vehicle(s), as applicable.
  4. Verify the identity of the witness(es).
  5. Separate witnesses and instruct them to avoid discussing details of the incident with other witnesses.
  6. Canvass the area for other witnesses.
  7. For those incidents/crimes that do not fall under the purview of the Field Enforcement Bureau, provide the necessary information and any requested assistance to the State or Local law enforcement agency that assumes the investigation.

III. CANCELLATION

None.