Comptroller of Maryland (Comptroller)

Maryland Tax Resolution Document Package

A fillable Word document customized to Maryland law — verified statutory citations, ready to print and send to the Comptroller.

$1one-time · instant email delivery (.docx)

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What's Included:

Your Maryland collection statute of limitations (Md. Code Ann., Cts. & Jud. Proc. §5-102 / Md. Code Ann., Tax-Gen. §13-806/§13-1103)
Fillable Installment Agreement request letter
Fillable Penalty Abatement (reasonable-cause) letter
Offer in Compromise / hardship settlement statement
Wage garnishment & levy-release request letter
Your Maryland rights & appeal deadlines

Your Maryland Tax Agency

Agency: Comptroller of Maryland (Comptroller)
Phone: (410) 974-2432
Portal: www.marylandtaxes.gov
State income tax: Yes

Collection Statute of Limitations · Verified

Since July 1, 2019, Maryland tax judgment liens expire 20 years from the date of assessment (Md. Code Ann., Cts. & Jud. Proc. §5-102 / Md. Code Ann., Tax-Gen. §13-806/§13-1103). Previously there was no collection SOL.

Verified Maryland Resolution Options

Installment agreements: Individual Payment Agreement under Comptroller authority (Md. Code Ann., Tax-Gen. §13-403/§13-925) via the Comptroller’s online portal.

Offer in compromise / settlement: Offer in Compromise authorized under Md. Code Ann., Tax-Gen. §13-810 (Form MD 656; doubt as to liability/collectibility, economic hardship).

Penalty abatement: Penalty waiver for reasonable cause under Md. Code Ann., Tax-Gen. §13-714.

Wage / levy protection: Federal CCPA floor (15 U.S.C. §1673): ordinary creditor garnishment limited to the lesser of 25% of disposable earnings or the amount exceeding 30× the federal minimum wage. State tax levies on wages may exceed this consumer cap at agency discretion. Maryland exempts the greater of 75% of disposable wages or $145/week (more in some counties) (Md. Code Ann., Com. Law §15-601.1).

Citation status: Statutory citations verified against state sources. Maryland’s 2019 law creating a 20-year SOL on tax judgment liens (effective 7/1/2019) confirmed via multiple Maryland tax-attorney sources. Tax-Gen. §13-714 penalty waiver and §13-810 OIC reflect documented Comptroller practice.

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This package is an educational/self-help tool prepared based on Maryland law (Md. Code Ann., Cts. & Jud. Proc. §5-102 / Md. Code Ann., Tax-Gen. §13-806/§13-1103). It is not legal advice and not a substitute for a licensed tax professional.