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2021 Maryland Statutes
Tax - General
Title 12 - Tobacco Tax
Subtitle 1 - Definitions; General Provisions
- Section 12-101 - Definitions [Subject to Amendment Effective July 1, 2022]
- Section 12-102 - Imposition of Tax
- Section 12-103 - Presumption of Taxability; Contraband Tobacco Products; Burden of Proof [Subject to Amendment Effective July 1, 2022]
- Section 12-104 - Exemptions
- Section 12-105 - Tax Rates [Subject to Amendment Effective July 1, 2022]
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