§ 20-601. County tax on controlled dangerous substances

Latest version.

(a) In general. -- Except as provided in subsection (b) of this section, a county may impose a sales or use tax on controlled dangerous substances as defined in § 5-101 of the Criminal Law Article.

(b) Exceptions. -- A county may not impose a sales or use tax under subsection (a) of this section on sales by a person who complies with Title 5, Subtitle 3 of the Criminal Law Article.

HISTORY: An. Code 1957, art. 24, § 9-601; 2013, ch. 119, § 2.

                    
                        var val = document.getElementById('citecontent').innerHTML;
                        art.dialog.defaults.title = window.location.href;
                        art.dialog.data('cite', val);
                        art.dialog.data('homeDemoPath', '/Scripts/plus/artDialog/');
                        art.dialog.open('/Scripts/plus/artDialog/citeiframe.html');