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2022 Maryland Statutes
Tax - General
Title 11 - Sales and Use Tax
Subtitle 4 - Tax Collection
- Section 11-401 - Vendor
- Section 11-402 - Tax Assumption Prohibited
- Section 11-403 - Collection From Buyer
- Section 11-403.1 - Collection by Marketplace Facilitator
- Section 11-404 - Events Not Affecting Collection
- Section 11-405 - Collection Exception -- for Sales Through Vending Machines
- Section 11-406 - Collection Exception -- Prepayment of Tax
- Section 11-407 - Collection Exception -- Direct Pay Permit for Buyer
- Section 11-408 - Collection Exception -- When Buyer Required to Demonstrate Exemption
- Section 11-409 - Rebate Program for Retail Sales
- Section 11-410 - Marina to Collect Tax on Sale of Dyed Diesel Fuel
- Section 11-411 - Refund for Sales and Use Tax Paid by Qualified Business Entity Under More Jobs for Marylanders Program
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