General Information

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.

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.


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