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As it concerns revenue administration, the comptroller collects taxes due the state, conducts income and sales tax audits of taxpayers for compliance with state and local laws, processes tax returns, settles delinquent tax receipts, and enforces business licensing and unclaimed property laws. It is by virtue of the Disposition of Abandoned ...
A "mirror" tax is a tax in a U.S. dependency in which the dependency adopts wholesale the U.S. federal income tax code, revising it by substituting the dependency's name for "United States" everywhere, and vice versa. The effect is that residents pay the equivalent of the federal income tax to the dependency, rather than to the U.S. government.
The current Comptroller of Maryland is Brooke Lierman (D), currently serving her term (2023–present). [2] The comptroller appoints two deputy comptrollers and a chief of staff. [3] The Field Enforcement Unit (FEU) is the enforcement arm of the office. The FEU employs state agents, who are fully certified police officers, comparable to IRS agents.
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Maryland imposes five income tax brackets, ranging from 2 to 6.25 percent of personal income. [193] The city of Baltimore and Maryland's 23 counties levy local "piggyback" income taxes at rates between 1.25 and 3.2 percent of Maryland taxable income. Local officials set the rates and the revenue is returned to the local governments quarterly.
Wisconsin adopted a corporate and individual income tax in 1911, [152] and was the first to administer the tax with a state tax administration. The first federal income tax was adopted as part of the Revenue Act of 1861. [153] The tax lapsed after the American Civil War.
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EFTPS allows individuals and businesses to make their tax and estimated tax payments securely online using their bank accounts. Payments can be made only after enrolling in the system, and the enrollment process can take about a week (initial online enrollment is followed by relevant information being sent by physical mail, after which the online enrollment process may be completed).