Maryland Gov. William Donald Schaefer and the man who will head a four-year study of state taxes said yesterday the tax commission was not set up with the idea of taking money from rich counties and giving it to poor areas.

Schaefer acknowledged that some local officials are concerned about his Commission on State Taxes and Tax Structure.

He said wealthier counties are worried "that they are paying too much as far as state services are concerned and that they will be called on to pay even more."

But Schaefer and R. Robert Linowes, a Montgomery County businessman who heads the commission, said there is no hidden agenda as it begins its work.

"Obviously, that is in no way our intent," Linowes said.

The comments came at a news conference where Linowes announced the names of 18 persons who have agreed to serve on the commission. They include business leaders, legislators, college officials, labor leaders and officers of civic groups.

Schaefer said he is reluctant to give a commission or task force more than a few months to complete its work, but that Linowes had convinced him that a study of the tax structure will require much longer than that.

"None of us is under any illusion that it will be easy or expeditious," Linowes said.

He said the 1991 deadline for completing the work "is long by the governor's timetable, but it is quite reasonable given the scope and magnitude of the assignment."