Memorandums of Understanding (MOUs)
What Is a Memorandum of Understanding?
A Memorandum of Understanding (MOU) is a formal agreement between government agencies that outlines how they work together.
MOUs typically define:
- Roles and responsibilities
- How information is shared
- How inspections or enforcement activities are coordinated
- How sensitive information is protected
How ATCC works with other agencies
ATCC partners with other Maryland agencies to support compliance, improve coordination, and ensure laws are applied consistently across industries.
Memoranda of Understanding
ATCC & Office of the Comptroller (FY 2026)
Applies to: Alcohol and tobacco businesses
Summary
This agreement explains how ATCC and the Comptroller coordinate inspections, verify tax compliance, and share information when needed.
The agencies work together by sharing information and personnel to support enforcement and regulatory responsibilities.
Why this matters
This coordination helps align licensing and tax requirements and reduces duplication between agencies.
View MOU <pdf link to Final ATCC MOU FY26>
Related form: Affidavit of Breakage
Use this form to report alcohol products that are damaged, destroyed, or otherwise unsellable and request a tax adjustment.
To complete this form, businesses must:
- Document the loss of product
- Provide supporting evidence (such as photos)
- Retain evidence for at least 45 days for possible inspection
Download affidavit <pdf link to ATCC-Breakage-Affidavit-2024.pdf>
ATCC & Maryland Cannabis Administration (MCA)
Applies to: Cannabis enforcement
Summary
This agreement outlines how ATCC and the Maryland Cannabis Administration coordinate enforcement of cannabis laws, including addressing unlicensed operations.
The agencies share information and collaborate to enforce cannabis laws across the state.
Why this matters
ATCC enforces cannabis laws, while MCA issues cannabis licenses. This partnership ensures both agencies work together effectively.
View MOU <pdf link to ATCC-MCA-MOU-Final-Draft-June-29-2023.pdf>
Frequently Asked Questions about MOUs
No. MOUs define how agencies work together. They do not change licensing requirements.
In some cases, agencies may coordinate inspections to reduce duplication and improve efficiency.
Information is shared in accordance with Maryland law and confidentiality requirements.
No action is required. These agreements support how agencies operate behind the scenes.