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2013 Maryland Code
TAX - GENERAL
§ 11-402 - Tax assumption prohibited
MD Tax-Gen Code § 11-402 (2013) What's This?
§11-402.
Subject to § 11-302 of this title, a vendor may:
(1) assume or absorb all or any part of the sales and use tax imposed on a retail sale or use; and
(2) pay that sales and use tax on behalf of the buyer.
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