There is a newer version of this Section
2021 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 (2021)
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.
Disclaimer: These codes may not be the most recent version. Maryland may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.