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COMPTROLLER OF MARYLAND

DEFUNCT UNITS


ACCOUNTING
Under Administration and Finance Division, renamed Accounting and Commodity Procurements in Aug. 1997.

ACCOUNTING & COMMODITY PROCUREMENTS
Under Administration and Finance Division, renamed Accounting in 1998.

ACCOUNTING & SYSTEMS SUPPORT, BUSINESS TAX AUDITS, FISCAL ADMINISTRATION, & UNCLAIMED PROPERTY
Under Compliance Division.

ADMINISTRATION, DATA PROCESSING, & POST-AUDITS SECTION
Under General Accounting Division, renamed Administration, Office Systems, and Development Section in Oct. 1998.

ALCOHOL & TOBACCO TAX BUREAU
The Alcohol and Tobacco Tax Bureau began in 1936 as the Alcoholic Beverages Division. It was consolidated with the Tobacco Tax Unit in 1975 as the Alcohol and Tobacco Tax Division. In 1993, it was renamed the Alcohol and Tobacco Tax Unit, and became a division again in 1999. Through reorganization in January 2004, the division reformed as the Alcohol and Tobacco Tax Bureau and transferred to the Regulatory and Enforcement Division. In June 2007, it became part of the Motor-Fuel, Alcohol and Tobacco Tax Regulatory Division.

The Bureau enforced certain alcoholic beverage and tobacco tax laws. Through the Bureau, the Comptroller controlled, regulated, and issued licenses for the manufacture, sale, transportation, and distribution of alcoholic beverages and cigarettes into, within, and from Maryland. Twenty types of permits related to these activities were issued. The Bureau also regulated advertising, promotional activities, and other trade practices in the alcohol and cigarette industries.

ALCOHOL & TOBACCO TAX DIVISION
Transferred to Regulatory and Enforcement Division as Alcohol and Tobacco Tax Bureau in Jan. 2004.

BOND INDEBTEDNESS
Under Administration and Finance Division, renamed Capital Grants and Debt Administration in Aug. 1997.

BUDGET
Under Administration and Finance Division, renamed Budget and Contract Administration in Aug. 1997.

BUDGET & CONTRACT ADMINISTRATION
Under Administration and Finance Division, renamed Budget in 1998.

BUDGET & FINANCE DIVISION
Renamed Administration and Finance Division in 1996.

CAPITAL GRANTS & DEBT ADMINISTRATION
Under Administration and Finance Division, renamed Capital Grants and Loans Section in 1998.

CAPITAL GRANTS & LOANS SECTION
Under Administration and Finance Division, renamed Debt Administration Section in 1999.

CENTRAL SERVICES
Under Administration and Finance Division, renamed Support Services in Aug. 1997.

COLLECTIONS, COMPLIANCE PROGRAMS, & HEARING & APPEALS
Under Compliance Division.

DATA PROCESSING DIVISION
Renamed Information Technology Division in July 1999.

FIELD ENFORCEMENT BUREAU
Under Field Enforcement Division.

FIELD ENFORCEMENT DIVISION
In Jan. 2004, merged with the Alcohol and Tobacco Tax Division to form the Regulatory and Enforcement Division.

FINANCIAL SYSTEMS
Under Data Processing Division, renamed Financial Application System in July 1997.

FLEET MANAGEMENT
Under Administration and Finance Division, renamed Fleet Administration in Aug. 1997.

HUMAN RESOURCES OFFICE
Under Deputy Comptroller, renamed Office of Personnel Services in 1999.

INVESTIGATIVE SERVICES UNIT
Under Compliance Division, moved to Field Enforcement Division in 1999.

MOTOR CARRIER SERVICES SECTION
Under Motor Fuel Tax Unit, merged with Registration to form Licensing and Registration in 1998.

MOTOR-FUEL, ALCOHOL & TOBACCO TAX REGULATORY DIVISION
In June 2007, the Motor-Fuel, Alcohol and Tobacco Tax Regulatory Division formed to oversee two units: the Alcohol and Tobacco Tax Bureau; and the Motor Fuel Tax Bureau. The Division administered laws and regulations concerned with the manufacturing, storage, transportation, sale, and distribution of alcoholic beverages, tobacco, and motor fuels. The Division also collected the related excise taxes.

MOTOR FUEL TAX BUREAU
The Motor Fuel Tax Bureau originated in 1929 as the Gasoline Tax Division. In 1989, the Division was renamed the Motor Vehicle Fuel Tax Division and, in 1993, the Motor Fuel Tax Unit. The Unit became the Motor Fuel Tax Division in 1999, and reformed as the Motor Fuel Tax Bureau under the Regulatory and Enforcement Division in October 2005. In June 2007, it joined the Alcohol and Tobacco Tax Bureau to form the Motor-Fuel, Alcohol and Tobacco Tax Regulatory Division.

For the purpose of collecting motor fuel and road use taxes, the Bureau administered the Motor Fuel Tax and Motor Carrier Tax Laws. The Bureau registered and licensed motor fuel dealers, diesel fuel sellers and users, and motor carriers. For quality control, the Bureau also administered and enforced the Motor Fuel and Lubricants Law by registering and regulating entities that store, sell, and transport motor fuel.

The Bureau was responsible for Accounting and Internal Audit.

MOTOR FUEL TAX DIVISION
In Oct. 2005, reorganized as Motor Fuel Tax Bureau, and moved under Regulatory and Enforcement Division.

OFFICE AUTOMATION & LOCAL AREA NETWORK (LAN) SUPPORT
Under Data Processing Division, renamed Office Systems in 1996.

OFFICE OF PUBLIC AFFAIRS & TRAINING
In May 1999, reorganized as Office of Communications. Training functions reassigned to Office of Personnel Services.

PERSONNEL OFFICE
Formerly under Administration and Finance Division, renamed Human Resources Office and placed under Deputy Comptroller in 1997.

REGISTRATION
Under Motor Fuel Tax Unit, merged with the Motor Carrier Services Section to form Licensing and Registration in 1998.

REGULATORY & ENFORCEMENT DIVISION
Reorganized in June 2007 as Field Enforcement Division.

SUPPORT SERVICES
Under Administration and Finance Division, renamed Central Services in 1998.

TAX ADMINISTRATION SYSTEMS
Under Data Processing Division, renamed Tax Application Systems in July 1997.

TAXPAYER SERVICES
Under Revenue Administration.

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 Maryland Manual On-Line, 2011

August 9, 2011   
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