The legislature enacts statutes. The ATCC adopts, amends, and repeals regulations under the authority granted by statutes, following the procedures in the Administrative Procedure Act.

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The legislature enacts statutes. The ATCC adopts, amends, and repeals regulations under the authority granted by statutes, following the procedures in the Administrative Procedure Act.
The ATCC does not administrate the MD Tax Connect portal, nor is it responsible for the collection of taxes for any business purposes. Please contact the Office of the Comptroller at 1-800-MDTAXES if you require assistance with these resources.