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2020 Maryland Statutes
Tax - General
Title 12 - Tobacco Tax
Subtitle 3 - Tax Payment
Section 12-301 - "Licensed Wholesaler" Defined
Universal Citation:
MD. Tax - General Code Ann. § 12-301 (2020)
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This media-neutral citation is based
on the American Association of Law Libraries Universal Citation Guide and is not
necessarily the official citation.
In this subtitle, “licensed wholesaler” means a wholesaler who is licensed under Title 16, Subtitle 2 of the Business Regulation Article to act as a wholesaler or under Title 16.5, Subtitle 2 of the Business Regulation Article to act as an other tobacco products wholesaler.
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