Maryland Tax - General Section 2-102
§ 2-102.
  In addition to the duties set forth elsewhere in this article and in other articles of the Code, the Comptroller shall administer the laws that relate to:
    (1)   the admissions and amusement tax;
    (2)   the alcoholic beverage tax;
    (3)   the boxing and wrestling tax;
    (4)   the income tax;
    (5)   the Maryland estate tax;
    (6)   the Maryland generation-skipping transfer tax;
    (7)   the motor carrier tax;
    (8)   the motor fuel tax;
    (9)   the sales and use tax;
    (10)   the savings and loan association franchise tax; and
    (11)   the tobacco tax.