Audience: Individuals, Businesses 

Don't agree with an assessment or a refund denial? You can file an appeal with the Comptroller's office. The Hearings and Appeals Division is a fair, impartial, and efficient forum in which disputes between taxpayers and the Maryland Comptroller's office involving taxes and fees administered by the agency are resolved.

Request An Appeal

You have the right to file an appeal if you are assessed tax or a fee or if your refund is denied. If you have received a notice and would like to file an appeal, please review the instructions in the notice. You must file an appeal in writing. You can file your appeal in one of the following ways.

Request an Appeal Online Visit MyCOMConnect and browse all services for Appeal a Refund Denial or Assessment

Request an Appeal by Mail by sending it to:
Comptroller of Maryland
Hearings and Appeals Office
7 St. Paul Street, Room 210
Baltimore, Maryland 21202

You are strongly encouraged to file your appeal electronically online to expedite processing of your appeal. 

Appeals Process & FAQs

Once you file an appeal, you can expect the following:

• Your appeal will be processed within 90 days and a unique tracking number will be assigned to your appeal.
• An attorney will review your appeal to determine if you filed your appeal timely. You are eligible for a hearing if your appeal was filed within 30 days of the date of the notice of assessment or refund denial.
• An attorney will review your appeal to determine if your appeal can be resolved without a hearing.
• If your appeal can be resolved without a hearing, you will receive an e-mail or letter from a hearing officer about the next steps in your appeal.
• If a hearing needs to be scheduled, you will receive a notice of hearing by e-mail if you provided an e-mail address with your appeal or by mail if you did not provide your e-mail address.

For additional information about informal hearings, please see:

Frequently Asked Questions about Hearings and the Appeal Process (PDF)

Preguntas frecuentes sobre las audiencias y el proceso de apelación (PDF)

Laws & Regulations

The Comptroller's authority is granted through §13-508, 13-509 and 13-904 of the Tax-General Article, Title 17 of the Commercial Law Article and COMAR 03.01.01.04, 03.01.01.05, and 03.05.02.03.