The Comptroller of Maryland is the regulator of the state's alcohol, tobacco and motor fuel industries.
The Motor-fuel, Alcohol and Tobacco Tax (MATT) Unit of the Revenue Administration Division administers regulations, business licensing, and revenue collection functions related to the motor fuel tax and alcohol and tobacco tax.
The Field Enforcement Division is responsible for enforcing the state's revenue laws relating to alcoholic beverages, tobacco, motor fuels, business licenses and the sales and use tax.
