§ 1-101 In this article the following words have the meanings indicated.
§ 1-201 In this section, “legal holiday” means: (1)
§ 1-202 A unit of the State government or person responsible for …
§ 1-203 A requirement in this article that a document be under oath means …
§ 1-204 Before any license may be issued under this article to an employer to …
§ 1-205 A license or permit is considered renewed for purposes of this …
§ 1-301 In this subtitle the following words have the meanings indicated. …
§ 1-302 The purposes of this subtitle are to: …
§ 1-305 On or before June 30 of the year before the evaluation date of a tax …
§ 1-306 During an evaluation, the Comptroller and the Department of Budget …
§ 1-307 Subject to § 2-1246 of the State Government Article, on or …
§ 1-308 On or before December 14 of the year before the evaluation date of a …
§ 1-309 Subject to § 2-1246 of the State Government Article, on or …
§ 1-310 The continuation of a tax credit designated for evaluation under this …
§ 1-311 This subtitle may be cited as the “Tax Credit Evaluation Act”.
§ 2-101 In this title the following words have the meanings indicated.
§ 2-102 In addition to the duties set forth elsewhere in this article and in …
§ 2-103 The Comptroller shall adopt reasonable regulations to administer the …
§ 2-104 Subject to the requirements of § 2-110 of this subtitle and …
§ 2-105 The Comptroller shall design the license form required for: (
§ 2-106 In this section the following words have the meanings indicated.
§ 2-107 Authorized employees of the Field Enforcement Bureau of the …
§ 2-108 If, in good faith and with reasonable grounds, the Comptroller or a …
§ 2-109 The Comptroller shall: (1) collect the taxes
§ 2-110 The Comptroller shall include on the individual income tax return …
§ 2-111 In the case of an individual described in § 7508 of the Internal …
§ 2-112 The Comptroller shall include on the individual income tax return …
§ 2-113 The Comptroller shall include on the individual income tax return …
§ 2-201 From the admissions and amusement tax revenue, the Comptroller shall …
§ 2-202 After making the distribution required under § 2-201 of …
§ 2-203 The Comptroller shall pay refunds relating to the admissions and …
§ 2-301 From the alcoholic beverage tax revenue, the Comptroller shall …
§ 2-302 The Comptroller shall pay refunds relating to the alcoholic beverage …
§ 2-303 The Comptroller shall distribute the proceeds from sales of …
§ 2-401 From the boxing and wrestling tax revenue, the Comptroller shall …
§ 2-402 After making the distribution required under § 2-401 of this …
§ 2-501 The Comptroller shall distribute the financial institution franchise …
§ 2-502 The Comptroller shall pay refunds relating to the financial …
§ 2-601 In this subtitle the following words have the meanings indicated. …
§ 2-604 From the income tax revenue from individuals, the Comptroller shall …
§ 2-605 After making the distribution required under § 2-604 of this …
§ 2-606 After making the distributions required under §§ …
§ 2-607 After making the distributions required under §§ 2-604 …
§ 2-608 After making the distributions required under §§ …
§ 2-608.1 In this section, “municipality” means: (1)
§ 2-609 After making the distributions required under §§ 2-604 …
§ 2-610 The Comptroller shall make the distributions of income tax revenue …
§ 2-613 From the income tax revenue from corporations, the Comptroller shall …
§ 2-613.1 After making the distribution required under § 2-613 of …
§ 2-614 Except as provided in paragraph (2) of this subsection, after making …
§ 2-615 After making the distributions required under §§ …
§ 2-701 The Comptroller shall distribute the inheritance tax revenue to the …
§ 2-702 If, under § 7-233(d) of this article, a register of wills …
§ 2-801 The Comptroller shall distribute the Maryland estate tax revenue to …
§ 2-802 The Comptroller shall pay refunds relating to the Maryland estate tax …
§ 2-901 The Comptroller shall distribute the Maryland generation-skipping …
§ 2-902 The Comptroller shall pay refunds relating to the Maryland …
§ 2-1001 The Comptroller shall distribute the motor carrier tax revenue and …
§ 2-1002 The Comptroller shall pay refunds relating to the motor carrier tax …
§ 2-1101 From the motor fuel tax revenue the Comptroller shall distribute the …
§ 2-1102 After making the distributions required under § 2-1101 of this …
§ 2-1103 After making the distributions required under §§ …
§ 2-1104 Except as otherwise provided in this section, after making the …
§ 2-1201 The Comptroller shall pay refunds relating to the public service …
§ 2-1301 From the sales and use tax revenue, the Comptroller shall distribute …
§ 2-1302 After making the distribution required under § 2-1301 of this …
§ 2-1302.1 Except as otherwise provided in this section, after making the …
§ 2-1402 The Comptroller shall pay refunds relating to the savings and loan …
§ 2-1601 From the tobacco tax revenue, the Comptroller shall distribute the …
§ 2-1602 After making the distribution required under § 2-1601 of this …
§ 2-1603 After making the distributions required under §§ 2-1601 and …
§ 3-101 In this title the following words have the meanings indicated.
§ 3-102 There is a Maryland Tax Court, which is an independent administrative …
§ 3-103 The Tax Court has jurisdiction to hear appeals from the final …
§ 3-104 The Tax Court may sit in Baltimore City or in the county seat of any …
§ 3-105 In addition to the powers and duties set forth elsewhere in this …
§ 3-106 The Tax Court consists of 5 judges appointed by the Governor from the …
§ 3-107 Except as provided in subsection (c) of this section, a majority of …
§ 3-108 From among the judges, the Governor shall appoint a Chief Judge.
§ 3-109 The Tax Court shall appoint a clerk. (b) The
§ 3-110 The Tax Court may appoint 1 or more deputy clerks. (b)
§ 3-111 The Tax Court may: (1) appoint examiners to
§ 3-112 The Tax Court may employ staff in accordance with the State budget: …
§ 3-113 The principal office of the Tax Court is in Baltimore City, at a …
§ 4-101 In this title the following words have the meanings indicated.
§ 4-102 In this section, “net proceeds” means the total receipts from the …
§ 4-103 The admissions and amusement tax may not be imposed by: (1)
§ 4-104 A county or a municipal corporation may exempt from the admissions …
§ 4-105 Except as otherwise provided in this section, the admissions and …
§ 4-201 A person shall complete, under oath, and file with the Comptroller …
§ 4-202 Each person who has gross receipts subject to the admissions and …
§ 4-301 A person who has gross receipts subject to the admissions and …
§ 5-101 In this title the following words have the meanings indicated.
§ 5-102 Except as provided in § 5-104 of this subtitle, a tax is imposed …
§ 5-103 A rebuttable presumption exists that any alcoholic beverage in the …
§ 5-104 The alcoholic beverage tax does not apply to an alcoholic beverage …
§ 5-105 Except as provided in subsection (d) of this section, the alcoholic …
§ 5-201 A person who holds a Class E, F, or G alcoholic beverage license …
§ 5-301 A person who, under a Class E, F, or G alcoholic beverage license, …
§ 5-302 Unless otherwise authorized in this title or in Article 2B of the …
§ 5-303 For a container of distilled spirits that is one-half pint or larger, …
§ 6-101 In this title the following words have the meanings indicated.
§ 6-102 Except as provided in § 6-103 of this subtitle, a tax is imposed …
§ 6-103 The boxing and wrestling tax does not apply to: …
§ 6-104 The boxing and wrestling tax rate is: (1) ex
§ 6-201 A person shall complete, under oath, and file with the Comptroller …
§ 6-202 Each person who has gross receipts subject to the boxing and …
§ 6-301 A person who has gross receipts subject to the boxing and wrestling …
§ 7-101 In this title the following words have the meanings indicated.
§ 7-104 When a register claims that a decedent was domiciled in this State at …
§ 7-105 After reasonable notice to the parties to the agreement, the board of …
§ 7-106 The board of arbitrators may administer oaths, take testimony, and …
§ 7-107 By majority vote, the board of arbitrators shall determine the …
§ 7-108 Except as provided in § 7-106 of this subtitle in respect to …
§ 7-109 The Comptroller, the board of arbitrators, or the personal …
§ 7-110 If the board of arbitrators determines that the decedent died …
§ 7-111 This Part II of this subtitle does not prevent the parties to the …
§ 7-112 The compensation and expenses of the members of the board of …
§ 7-113 This Part II of this subtitle applies only if each state that is …
§ 7-114 This Part II of this subtitle shall be interpreted and construed to …
§ 7-115 This Part II of this subtitle may be cited as the “Maryland Uniform …
§ 7-118 When a register claims that a decedent was domiciled in this State at …
§ 7-119 The Comptroller or the personal representative shall file the …
§ 7-120 Unless the death taxes are paid within 60 days after the agreement is …
§ 7-121 This Part III of this subtitle shall be interpreted and construed to …
§ 7-122 This Part III of this subtitle may be cited as the “Maryland Uniform …
§ 7-201 In this subtitle the following words have the meanings indicated. …
§ 7-202 Except as provided in § 7-203 of this subtitle, a tax is imposed …
§ 7-203 The inheritance tax does not apply to the receipt of an annuity or …
§ 7-204 In this section, “clear value” means fair market value minus …
§ 7-207 Except as provided in §§ 7-209 through 7-211 of this …
§ 7-208 If there is a formal administration of an estate, the court with …
§ 7-209 Except as otherwise provided by an instrument that creates a joint …
§ 7-210 If an application to prepay inheritance tax for a subsequent interest …
§ 7-211 The person responsible for paying the inheritance tax may elect to …
§ 7-214 The register in the county where the court that administers an estate …
§ 7-215 The person responsible under § 7-216 of this subtitle for paying …
§ 7-216 Except as otherwise provided in this section, the inheritance tax on …
§ 7-217 Except as provided in § 7-218 of this subtitle and subsections …
§ 7-218 In this section, “small business” means a firm that:
§ 7-219 Within a reasonable time after the valuation of a less than absolute …
§ 7-220 Except as provided in subsection (b) of this section, if the total …
§ 7-221 If within 15 years after the date of a decedent’s death, …
§ 7-224 Within 3 months after the grant of letters of administration, a …
§ 7-225 A person required to file an inventory shall have the property …
§ 7-228 For an estate of a nonresident decedent, if the death taxes and …
§ 7-231 In addition to the duties set forth elsewhere in this subtitle and …
§ 7-232 Each register shall certify to the Comptroller the amount of …
§ 7-233 Each month, each register shall pay into the State Treasury an amount …
§ 7-234 If a register fails to account for and remit money as required under …
§ 7-301 In this subtitle the following words have the meanings indicated. …
§ 7-302 Except as provided in § 7-303 of this subtitle, a tax is imposed …
§ 7-303 Except as provided in subsection (b) of this section, the Maryland …
§ 7-304 Subject to § 7-309 of this subtitle, in this section, “federal …
§ 7-305 If a federal estate tax return is required to be filed, the person …
§ 7-305.1 This section does not apply to an amended estate tax return. (
§ 7-306 Except as provided in § 7-307 of this subtitle, the person …
§ 7-309 Notwithstanding an Act of Congress that repeals or reduces the …
§ 7-401 In this subtitle the following words have the meanings indicated. …
§ 7-402 Except as provided in subsection (b) of this section, a tax is …
§ 7-403 The Maryland generation-skipping transfer tax is the amount of the …
§ 7-404 The value of property included in a generation-skipping transfer is …
§ 7-405 The person required to file a federal generation-skipping transfer …
§ 7-406 The person required to pay the federal generation-skipping transfer …
§ 8-101 In this title the following words have the meanings indicated.
§ 8-102 The franchise taxes under this title are imposed for the privilege of …
§ 8-201 In this subtitle the following words have the meanings indicated. …
§ 8-202 For all taxable years beginning before January 1, 2001, a franchise …
§ 8-203 The financial institution franchise tax rate is 7% of taxable net …
§ 8-204 A financial institution shall compute its net earnings: (1)
§ 8-205 In this section the following words have the meanings indicated.
§ 8-206 In computing taxable net earnings, a financial institution with net …
§ 8-207 A financial institution may claim a credit against the financial …
§ 8-208 A savings bank or savings and loan association doing business outside …
§ 8-209 Each financial institution existing or doing business in the State …
§ 8-210 Except as provided in subsection (b) of this section, a financial …
§ 8-211 The Department shall: (1) administer the …
§ 8-212 If a financial institution franchise tax refund claim under § …
§ 8-214 A financial institution may claim a credit against the financial …
§ 8-215 A financial institution may claim a credit against the financial …
§ 8-216 A financial institution may claim a credit against the financial …
§ 8-217 A financial institution may claim a State tax credit against the …
§ 8-218 A financial institution may claim a credit against the financial …
§ 8-220 A financial institution may claim a credit against the financial …
§ 8-221 A financial institution may claim a credit against the financial …
§ 8-301 For all taxable years beginning before January 1, 2001, a franchise …
§ 8-302 The savings and loan association franchise tax rate is 0.013% of the …
§ 8-303 A savings and loan association organized under the laws of this State …
§ 8-304 Each savings and loan association that, on December 31, holds …
§ 8-305 A savings and loan association shall pay the savings and loan …
§ 8-401 In this subtitle the following words have the meanings indicated. …
§ 8-402 A franchise tax, measured by gross receipts, is imposed, for each …
§ 8-402.1 In addition to any tax imposed under § 8-402 of this subtitle, a …
§ 8-403 The rate of the franchise tax imposed under § 8-402 of this …
§ 8-404 Each public service company that, in a calendar year, has gross …
§ 8-405 Except as provided in subsection (b) of this section, each public …
§ 8-406 A public service company may claim a credit against the public …
§ 8-407 A telephone company may claim a credit against the public service …
§ 8-408 The Department shall: (1) administer the …
§ 8-409 The public service company franchise tax with respect to gross …
§ 8-411 A public service company may claim a credit against the public …
§ 8-412 A public service company may claim a credit against the public …
§ 8-413 A public service company may claim a credit against the public …
§ 8-415 A public service company may claim a credit against the public …
§ 8-417 A public service company may claim a credit against the public …
§ 9-101 In this title the following words have the meanings indicated.
§ 9-201 In this subtitle the following words have the meanings indicated. …
§ 9-202 A tax is imposed on each motor carrier who operates or causes the …
§ 9-203 The motor carrier tax imposed under § 9-202 of this subtitle …
§ 9-204 For each type of motor fuel used in the operation of a commercial …
§ 9-205 The Comptroller may enter into reciprocal agreements on behalf of …
§ 9-207 Except as provided in § 9-208 of this subtitle, each motor …
§ 9-208 The Comptroller may exempt a motor carrier from filing a motor …
§ 9-209 Each motor carrier shall keep, in the form that the Comptroller …
§ 9-212 To compute the amount of motor fuel that a motor carrier uses to …
§ 9-213 A motor carrier shall pay to the Comptroller the motor carrier tax …
§ 9-214 A motor carrier may claim a credit against the motor carrier tax to …
§ 9-215 A motor carrier shall pay the motor carrier tax for a period with the …
§ 9-216 The terms of a lease determine the primary liability of a lessor and …
§ 9-219 Except as provided in paragraphs (2) and (3) of this subsection, a …
§ 9-220 A motor carrier shall display the identification marker for each …
§ 9-221 The Comptroller may issue a temporary authorization to a motor …
§ 9-222 In this Part IV of this subtitle “police officer” means:
§ 9-223 In this section the following words have the meanings indicated.
§ 9-301 In this subtitle the following words have the meanings indicated. …
§ 9-302 Except as provided in §§ 9-303 and 9-304 of this subtitle, …
§ 9-303 The motor fuel tax does not apply to motor fuel that is exported or …
§ 9-303.1 In this section the following words have the meanings indicated.
§ 9-304 The Comptroller may allow, by regulation, a licensed dealer, a …
§ 9-305 Except as provided in subsection (b) of this section, the motor fuel …
§ 9-309 Each person who engages in the business of a dealer, distributor, …
§ 9-310 Each dealer, distributor, special fuel seller, or turbine fuel seller …
§ 9-314 The motor fuel tax on gasoline shall be paid by: (1)
§ 9-315 A licensed dealer or licensed special fuel seller shall deduct 0.5% …
§ 9-318 A person shall be licensed by the Comptroller before the person may …
§ 9-319 To qualify for a Class “A” license, an applicant shall be:
§ 9-320 An applicant for a license shall submit to the Comptroller: (
§ 9-321 The Comptroller shall issue a license of the appropriate class to …
§ 9-322 A Class “A” license authorizes the licensee to: (
§ 9-323 Except as provided in subsection (b) of this section, a license or an …
§ 9-324 Each licensee and exemption certificate holder shall display the …
§ 9-325 A license or exemption certificate is valid only for the person in …
§ 9-326 To obtain proper identification of a person who receives, buys, …
§ 9-327 To obtain an exemption under § 9-303(a), (b), or (c) of this …
§ 9-328 Subject to the hearing provisions of § 9-329 of this subtitle, …
§ 9-329 Except as otherwise provided in § 10-226 of the State Government …
§ 9-330 Subject to § 9-331 of this subtitle, the Comptroller may cancel …
§ 9-331 If the Comptroller cancels a license or exemption certificate under …
§ 9-332 Any person aggrieved by a cancellation under § 9-330 of this …
§ 9-333 A licensee may request in writing that the Comptroller cancel a …
§ 9-334 The revocation or cancellation of a license under this subtitle does …
§ 9-335 The Comptroller shall surrender the bond filed by a licensee if: …
§ 9-336 The Motor Vehicle Administration shall send promptly to the …
§ 9-337 A person may not engage in the business of a dealer, a distributor, a …
§ 10-101 In this title the following words have the meanings indicated.
§ 10-102 Except as provided in § 10-104 of this subtitle, a tax is …
§ 10-102.1 In this section the following words have the meanings indicated.
§ 10-103 Each county shall have a county income tax on the Maryland taxable …
§ 10-104 The income tax does not apply to the income of: …
§ 10-105 For an individual other than an individual described in paragraph (2) …
§ 10-106 Each county shall set, by ordinance or resolution, a county income …
§ 10-106.1 An individual subject to the State income tax under § 10-105(a) …
§ 10-107 To the extent practicable, the Comptroller shall apply the …
§ 10-108 Except as provided in subsection (c) of this section and unless …
§ 10-109 The Comptroller may distribute, apportion, or allocate gross income, …
§ 10-110 There is a Maryland Business Tax Reform Commission. (b)
§ 10-201 An individual shall calculate Maryland taxable income by subtracting …
§ 10-203 Except as provided in Subtitle 4 of this title, the Maryland adjusted …
§ 10-204 To the extent excluded from federal adjusted gross income, the …
§ 10-210.1 In this section the following words have the meanings indicated.
§ 10-211 Except as provided in subsection (b) of this section, whether or not …
§ 10-213 The subtraction modifications for volunteer police, fire, rescue, and …
§ 10-217 Except as otherwise provided in this subsection, an individual may …
§ 10-218 Only an individual who itemizes deductions on the individual’s …
§ 10-219 A nonresident may claim and shall include only the part attributable …
§ 10-220 An individual who is a resident of the State for only a part of the …
§ 10-222 In this section, “tax preference items” mean the items that:
§ 10-223 Beginning with individual tax returns for the 1986 tax year, and for …
§ 10-301 The Maryland taxable income of a corporation is its Maryland modified …
§ 10-304 Except as provided in Subtitle 4 of this title, the Maryland modified …
§ 10-305 To the extent excluded from federal taxable income, the amounts under …
§ 10-306 In addition to the modification under § 10-305 of this …
§ 10-306.1 In this section the following words have the meanings indicated.
§ 10-306.2 In this section: (1) “c
§ 10-307 To the extent included in federal taxable income, the amounts under …
§ 10-308 In addition to the modification under § 10-307 of this subtitle, …
§ 10-309 In addition to the modifications under §§ 10-307 and 10-308 …
§ 10-310 In addition to the modifications under §§ 10-305 through …
§ 10-401 In computing the adjustments under §§ 10-206 and 10-210 of …
§ 10-402 In computing Maryland taxable income, a corporation shall allocate …
§ 10-403 In this section the following words have the meanings indicated.
§ 10-501 A person who files a federal income tax return shall compute Maryland …
§ 10-502 If a person does not file a federal income tax return, the person …
§ 10-503 The taxable year of an individual terminates on the date of death.
§ 10-504 A person may change the accounting period used to compute Maryland …
§ 10-601 Except as provided in § 10-105(d) of this title and except …
§ 10-602 An individual shall compute the tax for a taxable year from the tax …
§ 10-603 Unless an act that changes the State income tax rate provides …
§ 10-604 Except as otherwise provided in this subtitle, an individual shall …
§ 10-701 An individual may claim a credit against the income tax for a taxable …
§ 10-701.1 An individual or a corporation may claim a credit against the State …
§ 10-702 In this section the following words have the meanings indicated.
§ 10-703 Except as provided in subsection (b) of this section, a resident may …
§ 10-703.2 In this section, “installment sale” has the meaning stated in § …
§ 10-704 An individual may claim a credit against the State income tax for a …
§ 10-704.1 In this section the following words have the meanings indicated.
§ 10-704.4 An individual or a corporation may claim a credit against the income …
§ 10-704.5 An individual or corporation may claim a credit against the State …
§ 10-704.6 An individual or a corporation may claim a credit against the State …
§ 10-704.7 An individual or a corporation may claim a credit against the income …
§ 10-704.8 An individual or a corporation may claim a State tax credit against …
§ 10-705 To be allowed a credit under this subtitle, a person shall submit to …
§ 10-706 Except as otherwise provided in this section, a credit allowed under …
§ 10-707 An individual may claim a credit against the State income tax for a …
§ 10-709 In this section the following words have the meanings indicated.
§ 10-710 In this section, “long-term care insurance” has the meaning stated in …
§ 10-714 An individual or corporation may claim a credit against the State …
§ 10-715 An individual or corporation may claim a credit against the State …
§ 10-716 In this section the following words have the meanings indicated.
§ 10-717 An individual who is a classroom teacher or a teacher at a State or …
§ 10-718 In this section, “eligible long-term care premiums” means eligible …
§ 10-720 In this section the following words have the meanings indicated.
§ 10-724 In this section, “aquaculture oyster float” means a device that is: …
§ 10-806 Except as provided in subsection (b) of this section, each …
§ 10-807 Except as provided in subsection (b) of this section, a married …
§ 10-808 Except as otherwise provided in this section, if an individual …
§ 10-809 If an individual is not required to file an income tax return under …
§ 10-810 A corporation that, during a taxable year, has Maryland taxable …
§ 10-811 Each member of an affiliated group of corporations shall file a …
§ 10-812 A corporation exempt from income tax under § 10-104 of this …
§ 10-813 Each fiduciary who has Maryland taxable income and is required to …
§ 10-814 Each partnership, as defined in § 761 of the Internal Revenue …
§ 10-815 Except as provided in subsections (b) and (c) of this section, each …
§ 10-816 Each corporation and each partnership that reasonably expects …
§ 10-817 A person required to withhold income tax under § 10-906 of this …
§ 10-818 Each organization that is exempt from taxation under § 10-104 of …
§ 10-819 Each limited liability company as defined under Title 4A of the …
§ 10-820 Except as provided in paragraph (3) of this subsection, an individual …
§ 10-821 A corporation required under Part II of this subtitle to file a …
§ 10-822 Except as provided in paragraphs (2) and (3) of this subsection, each …
§ 10-823 If the Comptroller finds that good cause exists and subject to § …
§ 10-824 In this section the following words have the meanings indicated.
§ 10-827 Each person making payments not reported on a federal information …
§ 10-828 Notwithstanding § 1-302 of the Financial Institutions Article, …
§ 10-829 A person who pays salary, wages, or other compensation for personal …
§ 10-830 Any real estate reporting person who is required to file a return …
§ 10-901 Except as otherwise provided in this subtitle, an individual, a …
§ 10-902 Except as otherwise provided in this section, each individual, …
§ 10-905 In this Part II of this subtitle the following words have the …
§ 10-906 Except as provided in § 10-907 of this subtitle, each employer …
§ 10-907 Income tax is not required to be withheld at the time wages are paid …
§ 10-908 An employer shall withhold from the wages of an individual the amount …
§ 10-909 The income tax required to be withheld under § 10-908 of …
§ 10-910 At the time of employment, an employee shall sign and file with the …
§ 10-911 Each employer or payor required under § 10-906 of this …
§ 10-912 In this section the following words have the meanings indicated.
§ 10-913 On or before January 1 of each calendar year, the Comptroller shall …
§ 11-101 In this title the following words have the meanings indicated.
§ 11-102 Except as otherwise provided in this title, a tax is imposed on:
§ 11-103 A rebuttable presumption exists that any sale in the State is subject …
§ 11-104 Except as otherwise provided in this section, the sales and use tax …
§ 11-105 Except as provided in subsections (b) and (c) of this section, a …
§ 11-106 In this section, “Agreement” means the Streamlined Sales and Use Tax …
§ 11-108 The sale or recharge of a prepaid telephone calling arrangement is …
§ 11-1A-01 In this subtitle the following words have the meanings indicated. …
§ 11-1A-02 In addition to any tax imposed under § 11-102 of this title, …
§ 11-1A-03 The rate of the special use tax on electricity is 0.062 cents for …
§ 11-1A-04 The exemptions provided under Subtitle 2 of this title do not apply …
§ 11-1A-05 In addition to any information required under Subtitle 5 of this …
§ 11-1A-06 The Comptroller shall adopt regulations to carry out the provisions …
§ 11-201 The sales and use tax does not apply to a sale of the following items …
§ 11-201.1 In this section, “bulk vending machine” means a vending machine that: …
§ 11-204 The sales and use tax does not apply to: (1)
§ 11-205 The sales and use tax does not apply to a sale of: …
§ 11-206 In this section the following words have the meanings indicated.
§ 11-207 The sales and use tax does not apply to: (1)
§ 11-208 The sales and use tax does not apply to: (1)
§ 11-209 The sales and use tax does not apply to a casual and isolated sale by …
§ 11-210 The sales and use tax does not apply to a sale of: (1)
§ 11-211 The sales and use tax does not apply to: (1)
§ 11-212 The sales and use tax does not apply to a sale of: …
§ 11-213 Except for the first retail sale of the manufactured home, the sales …
§ 11-214 The sales and use tax does not apply to use of tangible personal …
§ 11-214.1 In this section: (1) “p
§ 11-215 The sales and use tax does not apply to a sale of photographic …
§ 11-216 The sales and use tax does not apply to: (1)
§ 11-217 In this section, “research and development” means:
§ 11-218 The sales and use tax does not apply to a sale of: …
§ 11-219 The sales and use tax does not apply to a personal, professional, or …
§ 11-220 The sales and use tax does not apply to a sale to the State or a …
§ 11-221 The sales and use tax does not apply to: (1)
§ 11-222 The sales and use tax does not apply to a sale of deliverable end …
§ 11-223 The sales and use tax does not apply to a sale of: …
§ 11-224 The sales and use tax does not apply to a sale of water that is …
§ 11-225 In this section, “computer program” means a set of statements or …
§ 11-226 In this subsection, “Energy Star product” means an air conditioner, …
§ 11-227 In this section the following words have the meanings indicated.
§ 11-228 In this section, “accessory items” includes jewelry, watches, …
§ 11-229 The sales and use tax does not apply to a sale of electricity, fuel, …
§ 11-230 In this section the following words have the meanings indicated.
§ 11-231 The sales and use tax does not apply to the sale of a right to occupy …
§ 11-301 The sales and use tax is computed on: …
§ 11-302 For each retail sale or sale for use other than a sale under § …
§ 11-303 A buyer is allowed a depreciation allowance as an adjustment to …
§ 11-401 A vendor is a trustee for the State and is liable for the collection …
§ 11-402 Subject to § 11-302 of this title, a vendor may: …
§ 11-403 Except as otherwise provided in this subtitle, a vendor shall collect …
§ 11-404 The collection of the sales and use tax on a sale for use in the …
§ 11-405 A vendor who sells tangible personal property or a taxable service …
§ 11-406 If the nature of a vendor’s business makes the collection of …
§ 11-407 Except as provided in subsection (c) of this section, on or after …
§ 11-408 If a buyer is required under Subtitle 2 of this title or by …
§ 11-409 Notwithstanding any other provisions of law, before a State agency …
§ 11-410 A marina that sells dyed diesel fuel, as defined in § …
§ 11-501 A buyer who fails to pay the sales and use tax on a purchase or use …
§ 11-502 Each vendor shall complete, under oath, and file with the Comptroller …
§ 11-503 If the Comptroller finds that good cause exists and subject to § …
§ 11-504 A vendor shall keep: (1) complete and accura
§ 11-505 A transferee or auctioneer in a bulk transfer, as defined in § …
§ 11-601 A buyer who fails to pay the sales and use tax to the vendor for any …
§ 11-701 In this subtitle the following words have the meanings indicated. …
§ 11-702 A person shall be licensed by the Comptroller before the person may: …
§ 11-703 An applicant for a license to engage in the business of an …
§ 11-704 The Comptroller shall issue to each applicant who meets the …
§ 11-705 While it is effective, and except as provided under § 11-707(b) …
§ 11-706 Except as otherwise provided in this section, a license is effective …
§ 11-707 The Comptroller may issue a special license to an applicant who:
§ 11-708 Each licensee shall display the license in each place of business of …
§ 11-709 Except as otherwise provided in this subtitle, a license may not be …
§ 11-710 Subject to the hearing provisions of § 11-711 of this subtitle, …
§ 11-711 Except as otherwise provided in § 10-226 of the State Government …
§ 11-712 A person may not engage in the business of a retail vendor or engage …
§ 12-101 In this title the following words have the meanings indicated.
§ 12-102 Except as provided in § 12-104 of this subtitle, a tax is …
§ 12-103 A rebuttable presumption exists that any cigarette or other tobacco …
§ 12-104 “Consumer” means a person who possesses cigarettes or other tobacco …
§ 12-105 The tobacco tax rate for cigarettes is: (1)
§ 12-201 A manufacturer shall complete and file with the Comptroller a tobacco …
§ 12-202 A wholesaler shall complete and file with the Comptroller a tobacco …
§ 12-203 Each wholesaler shall: (1) keep an invoice f
§ 12-301 In this subtitle, “licensed wholesaler” means a wholesaler who is …
§ 12-302 A manufacturer of sample cigarettes shall pay the tobacco tax on …
§ 12-303 A licensed wholesaler may buy tax stamps, in the manner and at the …
§ 12-304 A manufacturer that pays the tobacco tax shall indicate prominently …
§ 12-305 Unless otherwise authorized under this title, a person may not …
§ 13-101 In this title the following words have the meanings indicated.
§ 13-102 Unpaid tax and interest and penalties on the tax are, from the due …
§ 13-103 A tax collector shall apply a payment under this title first to any …
§ 13-104 Subject to the approval of the Treasurer and subject to the …
§ 13-105 Subject to the approval of the Treasurer, the Comptroller by …
§ 13-201 In this subtitle, “tax information” means: …
§ 13-202 Except as otherwise provided in this subtitle, an officer, employee, …
§ 13-203 In this subsection, “taxing official” means:
§ 13-204 In addition to a disclosure allowed under § 13-203 of this …
§ 13-205 In this section, “taxpayer identity information” means a …
§ 13-206 In addition to a disclosure allowed under § 13-203 of this …
§ 13-207 In this section, “income tax return preparer” means a person who:
§ 13-301 A tax collector may examine or audit a tax return filed with the tax …
§ 13-302 To determine whether a tax return is correct or otherwise to enforce …
§ 13-303 If a person or governmental unit fails to file a tax return as …
§ 13-304 If a person fails to comply with a notice and demand for a return the …
§ 13-401 Except as provided in subsection (b) of this section, if a tax …
§ 13-402 If a notice and demand for a return is made under § 13-303 of …
§ 13-403 If a person or governmental unit fails to keep the records required …
§ 13-405 If a person keeps records that do not contain the information …
§ 13-406 If a person fails to keep the records required under § 9-309 of …
§ 13-407 If a person or governmental unit fails to keep the records required …
§ 13-408 If the Comptroller determines that a person has failed to keep the …
§ 13-409 If the Internal Revenue Service issues a final determination that …
§ 13-410 A tax collector shall mail a notice of assessment under this title to …
§ 13-411 An assessment of tax under this article is prima facie correct.
§ 13-412 If both the seller and buyer are liable for payment of the motor fuel …
§ 13-413 Interest, penalties, and collection fees shall be assessed and …
§ 13-501 In this subtitle the following words have the meanings indicated. …
§ 13-504 In this section, “state tax”: (1)
§ 13-505 A court may not issue an injunction, writ of mandamus, or other …
§ 13-508 Within 30 days after the date on which a notice of assessment of the …
§ 13-509 Notwithstanding a person’s failure to file a timely application …
§ 13-510 Except as provided in subsection (b) of this section and subject to …
§ 13-511 A register, on behalf of the State, or a person in interest may …
§ 13-514 Unless a person has exhausted all available administrative remedies …
§ 13-515 An individual may appear before the Tax Court without a lawyer.
§ 13-516 To appeal to the Tax Court, a person or governmental unit shall file …
§ 13-517 The Tax Court may require or, on request of a party, allow an …
§ 13-518 The Tax Court may require or, on request of a party, allow a party to …
§ 13-519 The Tax Court shall hear and determine appeals promptly.
§ 13-520 On receipt of a petition, the clerk of the Tax Court immediately …
§ 13-521 A party may take a deposition in or out of the State in the manner …
§ 13-522 If, without reasonable cause, a person fails to obey a subpoena, …
§ 13-523 An appeal before the Tax Court shall be heard de novo and conducted …
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