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Unannotated Code of Maryland (Last Updated: May 16, 2014) |
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LOCAL GOVERNMENT |
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DIVISION IV. LOCAL FINANCE |
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TITLE 20. TAXES AND DEVELOPMENT IMPACT FEES |
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SUBTITLE 2. LIMITATIONS ON AUTHORITY TO TAX ADVERTISING |
| § 20-201. Sales tax on advertising transactions or advertisers restricted |
| § 20-202. Gross receipts tax on advertising space and time prohibited |