Sales Tax and Use Tax Collections

Receipts for Collections

I. PROCEDURES

The following procedures will be adhered to when a Sales and Use Tax collection is performed by Field Enforcement Bureau agents or other employees:

A. Anytime a payment is made by a taxpayer to FEB personnel, a receipt must be issued. This includes payment made by check or money order; no cash payments are to be accepted. Agents/employees will instruct taxpayers to make checks or money orders payable to “Comptroller of Maryland”.

B. All employees that will be responsible for Sales & Use Tax collections will be issued receipt books.

C. Receipt books are to be accessible for inspection at any time. Each receipt is numbered and must be accounted for. If it is necessary to void a receipt, DO NOT dispose of the copies. All copies of the voided receipt, except the book copy, must be submitted to the Agent in Charge; the book copy is to remain in the receipt book. Employees will mark the receipt with the word VOID and document on the receipt the reason the void was necessary.

D. Employees are not to share receipt books.

E. When a receipt is issued, the issuing employee and taxpayer must sign the receipt. All payments received are to be turned into the Revenue Administration Division or Comptroller branch office location that has been approved for money reception. The receipt of payment must also accompany the payment upon submission.

F. Employees are to turn in all payments as soon as possible to the Revenue Administration Division or to one of the Comptroller’s branch offices. If the payment cannot be taken to a Revenue Administration Division location or branch office, the payment and paperwork will be taken to one of the Field Enforcement Bureau’s drop safes. The agent will notify the appropriate agent supervisor and/or Agent In-Charge of any safe drops. The appropriate arrangements will be made the next business day for the agent to retrieve the payment and paperwork from the drop safe for ultimate delivery to the Revenue Administration Division or to a branch office.

II. CANCELLATION

None.