There is a newer version of the Maryland Code
2010 Maryland Code
TAX - GENERAL
TITLE 11 - SALES AND USE TAX
Subtitle 4 - Tax Collection
- Section 11-401 - Vendor.
- Section 11-402 - Tax assumption prohibited.
- Section 11-403 - Collection from buyer.
- Section 11-404 - Events not affecting collection.
- Section 11-405 - Collection exception - For sales through vending machines.
- Section 11-406 - Collection exception - Prepayment of tax.
- Section 11-407 - Collection exception - Direct pay permit for buyer.
- Section 11-408 - Collection exception - When buyer required to demonstrate exemption.
- Section 11-409 - Rebate program for retail sales.
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