There is a newer version of the Maryland Code
2013 Maryland Code
TAX - GENERAL
§ 12-102 - Imposition of tax
MD Tax-Gen Code § 12-102 (2013) What's This?
§12-102.
(a) Except as provided in § 12-104 of this subtitle, a tax is imposed on cigarettes and other tobacco products in the State.
(b) A county, municipal corporation, special taxing district, or other political subdivision of the State may not impose a tax on cigarettes or other tobacco products.
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