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2019 Maryland Code
Tax - General
Title 11 - Sales and Use Tax
Subtitle 4 - Tax Collection
- § 11-401. Vendor
- § 11-402. Tax assumption prohibited
- § 11-403. Collection from buyer
- § 11-403.1. Collection by marketplace facilitator.
- § 11-404. Events not affecting collection
- § 11-405. Collection exception -- For sales through vending machines
- § 11-406. Collection exception -- Prepayment of tax
- § 11-407. Collection exception -- Direct pay permit for buyer
- § 11-408. Collection exception -- When buyer required to demonstrate exemption
- § 11-409. Rebate program for retail sales
- § 11-410. Marina to collect tax on sale of dyed diesel fuel.
- § 11-411. Refund for sales and use tax paid by qualified business entity under More Jobs for Marylanders Program.
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