Maryland Tax Connect for Individual Taxpayers is now live.

Maryland Tax Connect for Individual Taxpayers is now live, replacing iFile as Maryland’s online tax portal for individuals.

File returns, make payments, check refund status, and manage your account, all in one place. Creating a new account is the best way to track your filing history, view notices, and manage your account over time. For more information, please visit our Maryland Tax Connect Information Hub.

The Rockville Branch Office is Now Open!

The Rockville branch office is open for in-person assistance.

The new office is located at 800 King Farm Boulevard, Suite 105, Rockville, MD. Visit our locations page to schedule an appointment.

Arrests

Precautionary Measures

I. POLICY

In making an arrest, the agent must use caution regarding his/her own safety and the security and safety of the arrestee/prisoner. The following rules will be observed when an arrest is made:

A. Agents must guard against carelessness when making an arrest; agents should watch the prisoner’s every move and remain alert. Agents must ensure prisoners are not afforded the opportunity to escape and they should never underestimate the person arrested. The most harmless-appearing prisoner may be the most dangerous.

B. A thorough search of the arrestee will be made immediately following arrest. Agents should always assume the possibility that the arrestee may be armed.

C. Agents should always keep any prisoners in front of them; arrestees should never be allowed to stand behind or at the side of Agents.

D. Agents are not to antagonize or handle the prisoner with unnecessary roughness; any unnecessary conversation with prisoners should be avoided.

E. All prisoners will be handcuffed with their hands behind their backs unless a physical handicap or disability prevents this action. In such cases, the prisoner’s hands will be restrained with handcuffs as best as possible under the circumstances. Properly applied flex cuffs may be used if necessary. Under no circumstances will a prisoner be restrained in such a manner that could restrict breathing; the use of “hog tie” methods are prohibited.

F. In the event a prisoner is injured during an arrest, or if the prisoner suffers a medical emergency during or after an arrest, the arresting agent is responsible for ensuring any necessary emergency medical attention is sought.

G. Under no circumstances should a prisoner be placed in the prone position for an extended period. If it becomes necessary to place an individual in the prone position to effect an arrest, once the individual has been handcuffed and is under control, he/she should be immediately positioned in the recovery position-laying on his/her side. Agents must ensure that prisoners are not positioned in a manner that could restrict breathing.

H. Whenever a prisoner is put into another agent’s charge, the agent taking over responsibility for the prisoner will conduct another pat down.

II. CANCELLATION

None.