2017 Maryland Code
Tax - General
Title 12 - Tobacco Tax
Subtitle 1 - Definitions; General Provisions
§ 12-102. Imposition of tax

  • (a) Tobacco tax imposed. -- Except as provided in ยง 12-104 of this subtitle, a tax is imposed on cigarettes and other tobacco products in the State.
  • (b) Limitation. -- 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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