Your Rights Regarding Appeal

You may appeal income, sales and use, admissions and amusement, motor carrier, motor fuel, tire recycling fee, alcoholic beverage and tobacco tax assessments. If you decide to appeal, you must write a letter to the Compliance Division within 30 days of the assessment requesting an informal hearing before a hearing officer.

• You have the right to receive a written explanation of the appeal process.
• You may request a hearing.
• You may tape record the hearing.
• If you disagree with the final determination of the hearing officer, you may file an appeal within 30 days with the Maryland Tax Court.