The principal duty of the Comptroller of Maryland is to collect taxes. With a budget of $110 million, the agency collects approximately $16 billion a year in state and local tax revenue and provides services through 12 branch offices throughout the state. The major revenue sources are individual and business income taxes and sales and use taxes. The agency also collects taxes on motor fuel, estates, admissions and amusement, alcohol and tobacco. The Comptroller is the chief regulator of alcohol, tobacco and motor fuel products and protects consumers and small businesses through testing motor fuel quality, aggressively pursuing cigarette smugglers and safeguarding our state’s youth from dangerous caffeinated alcoholic beverages. By enforcing the collection of taxes, the comptroller is providing a level playing field for local businesses competing with out-of-state retailers who fail to pay their fair share. The Comptroller’s Office also audits taxpayers for compliance, handles delinquent tax collection and enforces license and unclaimed property laws. The agency publicizes forgotten bank accounts, insurance benefits and reunites taxpayers with their lost property. The office provides information technology services critical to the daily operation of most state agencies. Acting as Maryland's chief accountant, the comptroller pays the state's bills, maintains its books, prepares financial reports, and pays state employees.