Home Field Enforcement Bureau General Information General Information Quick Links on the Maryland Taxes Web Site Business License Enforcement: Field Agents conduct both random and targeted inspections of businesses that are required to be licensed under the Business Regulation Article, Title 17. Examples of these business types include Traders, Chain, Restaurant, and others. In instances where businesses are found to be operating without the required license, representatives of the business may be issued citations in accordance with the Criminal Procedure Article, Title 4. Agents attempt to issue citations to business owners, however when the owner is unavailable, or if the business is owned by a corporation, managers or other employes of the business may receive citations. Agents work with the Comptroller’s Compliance Division and make every effort to assist a business that is found to be in violation of the business licensing requirements. Motor Fuel Tax Rates Motor Fuel Tax Forms Motor Fuel License Inquiry Motor Fuel Tax Administrative Releases Motor Fuel Tax Bulletins Gas Consumer Tips IFTA Information Motor Fuel Sales Below Cost Complaint Form Maryland Combined Registration Online Application SDAT Maryland Farmers Markets Clerks of the Court Department of Labor Tip Line Enforcement Tip Line If you have any information regarding illegal cigarette sales, or businesses operating without a business license or transient vendors selling merchandise on the roadside without a license, e-mail the Field Enforcement Bureau at feb@marylandtaxes.gov or call us at 410-260-7388. Motor Fuel Quality Control FAQ Rules and Regulations Procedural Manual Table of Content 0100 - Mission Statement 0200 - Organization FED 0300 - General Rules of Conduct and Disciplinary Process 0400 - Use of Force and Firearms 0500 - Personal Appearance & Equipment 0600 - Administrative Hearings 0700 - Leave Policy and Payroll Procedures 0800 - Employee Development and Training 0900 - Inspections 1000 - Records 1100 - Communications 1200 - Property Management Function, Evidence, Recovered Property 1400 - Court Procedures 1500 - Division Vehicles 1600 - Investigative Procedures 1700 - Sales Tax and Use Tax Collections 1800 - Division Funds 1900 - Criminal Citations/Traffic Citations 2000 - Arrests 2100 - Statewide Law Enforcement Authority 0100 - Mission Statement 0101 - Vision, Mission Statement & Values 0200 - Organization FED 0201 - Organization of the Field Enforcement Division 0300 - General Rules of Conduct and Disciplinary Process 0301 - General Rules of Conduct 0302 - Publicity and Disclosure of Information 0303 - Gifts, Political Activity 0304 - Disciplinary Process Policy 0305 - Progressive Discipline, Director Authority 0400 - Use of Force and Firearms 0401 - Use of Force Apx A - Definitions Apx B - Use of Force Report Form 0402 - Firearms & Ammunition 0500 - Personal Appearance & Equipment 0501 - Personal Appearance 0502 - Smoking Policy 0503 - Credentials 0504 - Use of Divisions' Equipment 0505 - Data Incident Response 0600 - Administrative Hearings 0601 - Administrative Hearings 0700 - Leave Policy and Payroll Procedures 0701 - Applying for leave/ Granting Leave/ Minimum Staffing Apx - Types of Leave 0702 - Unauthorized Absence & Maintenance of Leave Records 0703 - Overtime Pay & Compensatory Leave 0704 - Payroll Procedures 0705 - Secondary employment 0706 - Hours of work 0800 - Employee Development and Training 0801 - On the Job Training Program 0802 - Acting Supervisor Program 0900 - Inspections 0901 - Alcohol - Routine Liquor Dealer Investigation (RLD) 0902 - Cigarette Inspections - (Routine) 0903 - Motor Fuel Inspections/Dyed Fuel 0904 - Delinquent Licenses - Business License Checks 0905 - Transient Vendors 1000 - Records 1001 - Criminal History Records Checks 1002 - Criminal Records/Records Room 1003 - Computer System Access Apx - Forms 1004 - Field Reporting Procedures 1100 - Communications 1101 - Operating Procedures 1102 - Cellular Phones 1103 - Radio Logs 1200 - Property Management Function, Evidence, Recovered Property 1201 - Evidence/Property Room 1202 - Confiscated Currency 1203 - Confiscated Vehicles 1204 - Personal Property - Storage & Disposal 1205 - Disposition of Evidence/Seized Property 1206 - Property Management Database 1400 - Court Procedures 1401 - Postponement Procedures 1402 - Disposition of Hearing/Court Cases 1403 - Court Attendance 1500 - Division Vehicles 1501 - Division Vehicles/Driving Policy 1502 - Division Vehicle Maintenance 1503 - Vehicle Inspection 1504 - Vehicle Equipment Apx - Required Vehicle Equipment 1505 - Division Accident 1506 - Confidential Registration 1600 - Investigative Procedures 1601 - Policy, Purpose 1602 - Responsibilities of Personnel Taking Initial Complaint 1603 - Preliminary Investigations 1604 - Eyewitnesses 1605 - Photographic Lineups 1606 - One-on-One Identifications 1607 - Reporting Requirements 1700 - Sales Tax and Use Tax Collections 1701 - History, Procedures for Sales & Use Tax License Revocations 1702 - Receipts for Collections 1703 - Special Investigations - Attorney General's Office 1800 - Division Funds 1801 - Cash Funds 1802 - Credit Cards 1803 - Grant Administration 1900 - Criminal Citations/Traffic Citations 1901 - Purpose, Limitations of Use 1902 - Policy of Discrimination 1903 - Submitting Citations Apx - Distribution of Copies 1904 - Voided Citations 2000 - Arrests 2001 - Policy and Procedures 2002 - Precaution Measures 2003 - Prisoner Transportation 2100 - Statewide Law Enforcement Authority 2101 - Authority for Extra-Jurisdictional Enforcement 2102 - Required Notification 2103 - After-Incident Actions 2104 - Agent Eligibility and Employment Benefits