 |
Unannotated Code of Maryland (Last Updated: May 16, 2014) |
 |
TAX - GENERAL |
|
|
TITLE 12. TOBACCO TAX |
|
|
SUBTITLE 1. DEFINITIONS; GENERAL PROVISIONS |
| § 12-101. Definitions |
| § 12-102. Imposition of tax |
| § 12-103. Presumption of taxability; contraband tobacco products; burden of proof |
| § 12-104. Exemptions |
| § 12-105. Tax rates |