§ 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…
§ 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…
§ 1-306 During an evaluation, the Comptroller and the Department of Budget…
§ 1-307 Subject to Sec. 2-1246 of the State Government Article, on or…
§ 1-308 On or before December 14 of the year before the evaluation date of…
§ 1-309 Subject to Sec. 2-1246 of the State Government Article, on or…
§ 1-310 The continuation of a tax credit designated for evaluation under…
§ 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…
§ 2-103 The Comptroller shall adopt reasonable regulations to administer…
§ 2-104 Subject to the requirements of Sec. 2-110 of this subtitle …
§ 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…
§ 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 Sec. 7508 of the…
§ 2-112 The Comptroller shall include on the individual income tax return…
§ 2-113 The Comptroller shall include on the individual income tax return…
§ 2-114 Notwithstanding the provisions of Sec. 9-602 of the Criminal…
§ 2-201 From the admissions and amusement tax revenue, the Comptroller…
§ 2-202 After making the distribution required under Sec. 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…
§ 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 Sec. 2-401 of this…
§ 2-501 The Comptroller shall distribute the financial institution…
§ 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…
§ 2-605 After making the distribution required under Sec. 2-604 of this…
§ 2-606 After making the distributions required under Sec.Sec. …
§ 2-607 After making the distributions required under Sec.Sec. 2-604…
§ 2-608 After making the distributions required under Sec.Sec. …
§ 2-608.1 In this section, “municipality” means: (1)
§ 2-609 After making the distributions required under Sec.Sec. 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…
§ 2-613.1 After making the distribution required under Sec. 2-613 of …
§ 2-614 Except as provided in paragraph (2) of this subsection, after…
§ 2-615 After making the distributions required under Sec.Sec. …
§ 2-701 The Comptroller shall distribute the inheritance tax revenue to…
§ 2-702 If, under Sec. 7-233(d) of this article, a register of wills…
§ 2-801 The Comptroller shall distribute the Maryland estate tax revenue…
§ 2-802 The Comptroller shall pay refunds relating to the Maryland estate…
§ 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…
§ 2-1101 From the motor fuel tax revenue the Comptroller shall distribute…
§ 2-1102 After making the distributions required under Sec. 2-1101 of…
§ 2-1103 After making the distributions required under Sec.Sec. …
§ 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…
§ 2-1302 After making the distribution required under Sec. 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 Sec. 2-1601 of this…
§ 2-1603 After making the distributions required under Sec.Sec. 2-1601…
§ 3-101 In this title the following words have the meanings indicated.
§ 3-102 There is a Maryland Tax Court, which is an independent…
§ 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…
§ 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…
§ 3-107 Except as provided in subsection (c) of this section, a majority…
§ 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…
§ 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 Sec. 5-104 of this subtitle, a tax is…
§ 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…
§ 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…
§ 6-101 In this title the following words have the meanings indicated.
§ 6-102 Except as provided in Sec. 6-103 of this subtitle, a tax is…
§ 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…
§ 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…
§ 7-105 After reasonable notice to the parties to the agreement, the board…
§ 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 Sec. 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…
§ 7-115 This Part II of this subtitle may be cited as the “Maryland…
§ 7-118 When a register claims that a decedent was domiciled in this State…
§ 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…
§ 7-121 This Part III of this subtitle shall be interpreted and construed…
§ 7-122 This Part III of this subtitle may be cited as the “Maryland…
§ 7-201 In this subtitle the following words have the meanings indicated….
§ 7-202 Except as provided in Sec. 7-203 of this subtitle, a tax is…
§ 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 Sec.Sec. 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…
§ 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…
§ 7-215 The person responsible under Sec. 7-216 of this subtitle for…
§ 7-216 Except as otherwise provided in this section, the inheritance tax…
§ 7-217 Except as provided in Sec. 7-218 of this subtitle and…
§ 7-218 In this section, “small business” means a firm that:
§ 7-219 Within a reasonable time after the valuation of a less than…
§ 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…
§ 7-234 If a register fails to account for and remit money as required…
§ 7-301 In this subtitle the following words have the meanings indicated….
§ 7-302 Except as provided in Sec. 7-303 of this subtitle, a tax is…
§ 7-303 Except as provided in subsection (b) of this section, the Maryland…
§ 7-304 Subject to Sec. 7-309 of this subtitle, in this section,…
§ 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 Sec. 7-307 of this subtitle, the person…
§ 7-307 On application of the person responsible for paying the Maryland…
§ 7-308 In this section the following words have the meanings indicated.
§ 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…
§ 7-405 The person required to file a federal generation-skipping transfer…
§ 7-406 The person required to pay the federal generation-skipping…
§ 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…
§ 8-201 In this subtitle the following words have the meanings indicated….
§ 8-202 For all taxable years beginning before January 1, 2001, a…
§ 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…
§ 8-207 A financial institution may claim a credit against the financial…
§ 8-208 A savings bank or savings and loan association doing business…
§ 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 Sec….
§ 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…
§ 8-302 The savings and loan association franchise tax rate is 0.013% of…
§ 8-303 A savings and loan association organized under the laws of this…
§ 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 Sec. 8-402 of this subtitle,…
§ 8-403 The rate of the franchise tax imposed under Sec. 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 Sec. 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 Sec. 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…
§ 9-215 A motor carrier shall pay the motor carrier tax for a period with…
§ 9-216 The terms of a lease determine the primary liability of a lessor…
§ 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 Sec.Sec. 9-303 and 9-304 of this…
§ 9-303 The motor fuel tax does not apply to motor fuel that is exported…
§ 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…
§ 9-309 Each person who engages in the business of a dealer, distributor,…
§ 9-310 Each dealer, distributor, special fuel seller, or turbine fuel…
§ 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…
§ 9-318 A person shall be licensed by the Comptroller before the person…
§ 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…
§ 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 Sec. 9-303(a), (b), or (c) of this…
§ 9-328 Subject to the hearing provisions of Sec. 9-329 of this…
§ 9-329 Except as otherwise provided in Sec. 10-226 of the State…
§ 9-330 Subject to Sec. 9-331 of this subtitle, the Comptroller may…
§ 9-331 If the Comptroller cancels a license or exemption certificate…
§ 9-332 Any person aggrieved by a cancellation under Sec. 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…
§ 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,…
§ 10-101 In this title the following words have the meanings indicated.
§ 10-102 Except as provided in Sec. 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…
§ 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 Sec….
§ 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…
§ 10-110 There is a Maryland Business Tax Reform Commission. (b)
§ 10-201 An individual shall calculate Maryland taxable income by…
§ 10-203 Except as provided in Subtitle 4 of this title, the Maryland…
§ 10-204 To the extent excluded from federal adjusted gross income, the…
§ 10-210 The amounts under this section are subtracted from the federal…
§ 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…
§ 10-212 To determine Maryland taxable income, a fiduciary other than a…
§ 10-213 The subtraction modifications for volunteer police, fire, rescue,…
§ 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…
§ 10-220 An individual who is a resident of the State for only a part of…
§ 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…
§ 10-301 The Maryland taxable income of a corporation is its Maryland…
§ 10-304 Except as provided in Subtitle 4 of this title, the Maryland…
§ 10-305 To the extent excluded from federal taxable income, the amounts…
§ 10-306 In addition to the modification under Sec. 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…
§ 10-308 In addition to the modification under Sec. 10-307 of this…
§ 10-309 In addition to the modifications under Sec.Sec. 10-307 and…
§ 10-310 In addition to the modifications under Sec.Sec. 10-305 through…
§ 10-401 In computing the adjustments under Sec.Sec. 10-206 and 10-210…
§ 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…
§ 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 Sec. 10-105(d) of this title and except…
§ 10-602 An individual shall compute the tax for a taxable year from the…
§ 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…
§ 10-701.1 An individual or a corporation may claim a credit against the…
§ 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…
§ 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…
§ 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…
§ 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…
§ 10-704.7 An individual or a corporation may claim a credit against the…
§ 10-704.8 An individual or a corporation may claim a State tax credit…
§ 10-705 To be allowed a credit under this subtitle, a person shall submit…
§ 10-706 Except as otherwise provided in this section, a credit allowed…
§ 10-707 An individual may claim a credit against the State income tax for…
§ 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…
§ 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…
§ 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…
§ 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…
§ 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 Sec. 10-104 of this…
§ 10-813 Each fiduciary who has Maryland taxable income and is required to…
§ 10-814 Each partnership, as defined in Sec. 761 of the Internal Revenue…
§ 10-815 Except as provided in subsections (b) and (c) of this section,…
§ 10-816 Each corporation and each partnership that reasonably expects…
§ 10-817 A person required to withhold income tax under Sec. 10-906 of…
§ 10-818 Each organization that is exempt from taxation under Sec. 10-104…
§ 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…
§ 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,…
§ 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 Sec. 1-302 of the Financial Institutions…
§ 10-829 A person who pays salary, wages, or other compensation for…
§ 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 Sec. 10-907 of this subtitle, each…
§ 10-907 Income tax is not required to be withheld at the time wages are…
§ 10-908 An employer shall withhold from the wages of an individual the…
§ 10-909 The income tax required to be withheld under Sec. 10-908 of…
§ 10-910 At the time of employment, an employee shall sign and file with…
§ 10-911 Each employer or payor required under Sec. 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…
§ 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…
§ 11-104 Except as otherwise provided in this section, the sales and use…
§ 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…
§ 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 Sec. 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…
§ 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…
§ 11-201 The sales and use tax does not apply to a sale of the following…
§ 11-201.1 In this section, “bulk vending machine” means a vending machine…
§ 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…
§ 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…
§ 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,…
§ 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…
§ 11-228 In this section, “accessory items” includes jewelry, watches,…
§ 11-229 The sales and use tax does not apply to a sale of electricity,…
§ 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…
§ 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…
§ 11-402 Subject to Sec. 11-302 of this title, a vendor may: …
§ 11-403 Except as otherwise provided in this subtitle, a vendor shall…
§ 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 Sec. …
§ 11-501 A buyer who fails to pay the sales and use tax on a purchase or…
§ 11-502 Each vendor shall complete, under oath, and file with the…
§ 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…
§ 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…
§ 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 Sec….
§ 11-706 Except as otherwise provided in this section, a license is…
§ 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…
§ 11-709 Except as otherwise provided in this subtitle, a license may not…
§ 11-710 Subject to the hearing provisions of Sec. 11-711 of this…
§ 11-711 Except as otherwise provided in Sec. 10-226 of the State…
§ 11-712 A person may not engage in the business of a retail vendor or…
§ 12-101 In this title the following words have the meanings indicated.
§ 12-102 Except as provided in Sec. 12-104 of this subtitle, a tax is…
§ 12-103 A rebuttable presumption exists that any cigarette or other…
§ 12-104 “Consumer” means a person who possesses cigarettes or other…
§ 12-105 The tobacco tax rate for cigarettes is: (1)
§ 12-201 A manufacturer shall complete and file with the Comptroller a…
§ 12-202 A wholesaler shall complete and file with the Comptroller a…
§ 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…
§ 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…
§ 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,…
§ 13-203 In this subsection, “taxing official” means:
§ 13-204 In addition to a disclosure allowed under Sec. 13-203 of this…
§ 13-205 In this section, “taxpayer identity information” means a …
§ 13-206 In addition to a disclosure allowed under Sec. 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…
§ 13-302 To determine whether a tax return is correct or otherwise to…
§ 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…
§ 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 Sec. 13-303 of…
§ 13-403 If a person or governmental unit fails to keep the records…
§ 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 Sec. 9-309…
§ 13-407 If a person or governmental unit fails to keep the records…
§ 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…
§ 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…
§ 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…
§ 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…
§ 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…
§ 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…
§ 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…
§ 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…
§ 13-524 The Tax Court is not bound by the technical rules of evidence.
§ 13-525 A party may submit to the Tax Court a request for a ruling on a…
§ 13-526 Except as provided in subsection (c) of this section, on the…
§ 13-527 The Tax Court shall provide: (1) for recordi
§ 13-528 The Tax Court shall have full power to hear, try, determine, or…
§ 13-529 In each appeal, the Tax Court shall issue a written order that…
§ 13-532 A final order of the Tax Court is subject to judicial review as…
§ 13-601 Except as otherwise provided in this section, if a person or …
§ 13-602 Except as provided in subsections (b) and (c) of this section, a…
§ 13-603 Except as otherwise provided in this section, if a claim for…
§ 13-604 The rate of interest for each month or fraction of a month is the…
§ 13-605 Interest may not be assessed on a penalty.
§ 13-606 For reasonable cause, a tax collector may waive interest on unpaid…
§ 13-701 Except as otherwise provided in this subtitle, if a person or…
§ 13-702 Except as provided in subsections (b) and (c) of this section, a…
§ 13-703 If, with the intent to evade the payment of tax, a person,…
§ 13-704 If, with the intent to evade the payment of tax, a person or …
§ 13-705 The Comptroller shall assess a penalty not exceeding $500 if:
§ 13-706 If a person is required to provide an income tax withholding …
§ 13-707 If an employer or payor, as defined in Sec. 10-905 of this…
§ 13-708 If, within the period required in a notice and demand for a return,…
§ 13-709 If, within 10 days after receipt of a notice and demand for…
§ 13-710 If the Comptroller or any police officer seizes distilled spirits…
§ 13-711 If a person willfully fails to keep any record required under…
§ 13-712 If, with the intent to evade the boxing and wrestling tax, a…
§ 13-713 If a person pays a tax, interest, or penalties under this article…
§ 13-714 For reasonable cause, a tax collector may waive a penalty under…
§ 13-715 Subject to the provisions of paragraph (2) of this subsection, any…
§ 13-716 The Comptroller shall assess a penalty of 25% of the amount of the…
§ 13-717 An income tax return preparer who is subject to Sec. 10-824…
§ 13-801 Unpaid tax, interest, and penalties shall be first paid and…
§ 13-802 If the transferee or auctioneer in a bulk transfer fails to file…
§ 13-804 In this section the following words have the meanings indicated.
§ 13-805 Unpaid tax, interest, and penalties constitute a lien, in favor of…
§ 13-806 Unless another date is specified by law and except for a lien…
§ 13-807 A tax collector may file a notice of tax lien with the clerk of…
§ 13-808 From the date on which a tax lien is filed under Sec. 13-807 of…
§ 13-809 A tax lien shall be first paid and satisfied from the proceeds of…
§ 13-810 If a tax lien is not satisfied or released on or before the 15th…
§ 13-811 In this section the following words have the meanings indicated.
§ 13-812 In this section the following words have the meanings indicated.
§ 13-815 Within the period allowed in Subtitle 11 of this title, an action…
§ 13-816 If a tax under this article is not paid when due, the Governor,…
§ 13-817 In an action under Sec. 13-816 of this subtitle, a request for…
§ 13-818 If the plaintiff in an action under Sec. 13-816 of this subtitle…
§ 13-821 Notwithstanding any other provision of this title, if a tax…
§ 13-824 To protect tax revenue, a tax collector may, to the extent allowed…
§ 13-825 The Comptroller may require a person whose gross receipts are…
§ 13-826 The following securities are acceptable: …
§ 13-827 When a tax collector requires a person to post security under…
§ 13-828 If, within 5 days after the date on which the notice to post…
§ 13-829 Except as provided in subsection (b) of this section, a person…
§ 13-830 If the tax, interest, and penalty are not paid when due, the tax…
§ 13-831 Except for a liability that has accrued or will accrue before the…
§ 13-832 Subject to the limitation in subsection (b) of this section, if a…
§ 13-834 In this Part VI of this subtitle the following words have the…
§ 13-835 The Comptroller or a peace officer of the State may: (1)
§ 13-836 If contraband alcoholic beverages or contraband tobacco products…
§ 13-837 The owner or another person with an interest in seized property…
§ 13-838 A person forfeits any interest, right, or title to property that…
§ 13-839 If a person files a claim for return of seized alcoholic…
§ 13-840 If a person files with the Comptroller a claim for return of the…
§ 13-841 Contraband alcoholic beverages that are seized under this title…
§ 13-842 A person who possessed contraband alcoholic beverages, contraband…
§ 13-845 Except as provided in subsection (b) of this section, if the …
§ 13-901 A claim for refund may be filed with the tax collector who…
§ 13-902 A claim for refund shall be: (1) made, …
§ 13-903 A claim for refund shall be filed within the time required under…
§ 13-904 The tax collector shall: (1) investigate eac
§ 13-905 Subject to the additional provisions under this section, a tax…
§ 13-906 In this section, “register” means the register of wills of a…
§ 13-908 If the tax collector determines that collection of financial …
§ 13-909 Without regard to the provisions of Sec. 13-1104 of this title,…
§ 13-912 In this part the following words have the meanings indicated.
§ 13-913 Except as provided in paragraph (2) of this subsection, for any…
§ 13-914 At least 30 calendar days before certifying a debt to the …
§ 13-915 A certification by the Central Collection Unit to the Comptroller…
§ 13-916 A debtor may request the Central Collection Unit to investigate a…
§ 13-917 After its investigation, if the Central Collection Unit makes a…
§ 13-918 The Comptroller shall honor income tax refund interception…
§ 13-919 The Secretary of Budget and Management may adopt regulations…
§ 13-920 In this part the following words have the meanings indicated.
§ 13-921 Except as provided in subsection (b) of this section, a taxing…
§ 13-922 A certification by a taxing official to the Comptroller shall…
§ 13-925 In this part the following words have the meanings indicated.
§ 13-926 Except as provided in subsection (b) of this section, a local…
§ 13-927 A certification by a local official to the Comptroller shall…
§ 13-930 In this part the following words have the meanings indicated.
§ 13-931 Except as provided in subsection (b) of this section, a federal…
§ 13-932 A certification by a federal official to the Comptroller shall…
§ 13-1002 A person who willfully files a false alcoholic beverage tax return…
§ 13-1003 A person who is required to file an admissions and amusement tax…
§ 13-1004 An income tax return preparer who willfully prepares, assists in…
§ 13-1005 A person who is required to pay the admissions and amusement tax…
§ 13-1006 A person, including an officer of a corporation, who is required…
§ 13-1007 A person who is required to file an income tax withholding return…
§ 13-1008 A person who is required to pay the admissions and amusement tax…
§ 13-1009 A person who participates in evading the alcoholic beverage tax is…
§ 13-1010 A person, including an officer of a corporation, who is required…
§ 13-1011 A person who counterfeits an alcoholic beverage tax stamp, as…
§ 13-1012 A person who willfully makes, causes to be made, or procures an…
§ 13-1013 A person who willfully possesses, transports, sells, offers for…
§ 13-1014 A person who willfully possesses, sells, or attempts to sell …
§ 13-1015 A person who willfully ships, imports, sells into or within, or…
§ 13-1016 A person who engages in the business of a retail vendor or engages…
§ 13-1017 A vendor who holds out to the public that the vendor will absorb…
§ 13-1018 An officer, employee, former officer, or former employee of the…
§ 13-1019 Any income tax return preparer who discloses information in…
§ 13-1020 A person who violates any provision of Title 5 of this article for…
§ 13-1021 A person who violates a regulation adopted by the Comptroller to…
§ 13-1022 A person who willfully fails to take any action that the…
§ 13-1023 A person who negligently or without reasonable cause fails to…
§ 13-1024 A person who willfully or with the intent to evade payment of a…
§ 13-1025 A person who assaults a tax collector who is performing an…
§ 13-1026 An employee or officer of the State, a county, or a municipal…
§ 13-1027 An employee or officer of the State, a county, or a municipal…
§ 13-1029 A person who violates any provision of Title 9, Subtitle 3 of this…
§ 13-1030 A person who makes or assists another person to make a false claim…
§ 13-1031 A person who engages in the business of a dealer, a distributor, a…
§ 13-1101 Except as otherwise provided in this section, an assessment of…
§ 13-1102 Except as provided in subsection (b) of this section, an action to…
§ 13-1103 Except as otherwise provided in this section, a tax imposed under…
§ 13-1104 Except as otherwise provided in this section, a claim for refund…
§ 1-303 If a tax credit has a termination date provided for by law, an…
§ 2-1302.2 After making the distributions required under Sec.Sec. …
§ 9-306 In this section the following words have the meanings indicated.
§ 10-205 In addition to the modification under Sec. 10-204 of this …
§ 10-207 To the extent included in federal adjusted gross income, the…
§ 10-209 In this section:
§ 10-721 (1) In this section the …
§ 10-723 An individual …
§ 10-724.1 (a) (1) Subject to the…
§ 10-726 In this section …
§ 10-733 (1) In this section the …
§ 10-735 (1) In this section the …
§ 10-804 Each person required under this subtitle to …
§ 10-804.1 In this section:
§ 11-226 In this subsection, “Energy Star product” means an air…
§ 13-935 In this part the following words have the …