In addition to the tax exemptions and credits, the state has:
- No gross receipts tax on manufacturers
- No corporate franchise tax
- No unitary tax on profits
- No income tax on foreign dividends (if the corporation owns 50 percent or more of the subsidiary)
- No tax on intangible property
- No separate school taxes
The Comptroller of Maryland is the state's primary tax collector. The Comptroller's web site has information about tax regulations, withholding, tax forms, unclaimed property, as well as numerous fiscal reports.
The State Department of Assessments and Taxation (DAT) administers and enforces the property assessment and property tax laws of Maryland, allowing for uniformity of property assessment throughout the state. The DAT web site also includes website includes information on property tax rates, exemptions, credits, and forms.