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Unannotated Code of Maryland (Last Updated: May 16, 2014) |
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TAX - GENERAL |
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TITLE 5. ALCOHOLIC BEVERAGE TAX |
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SUBTITLE 1. DEFINITIONS; GENERAL PROVISIONS |
| § 5-101. Definitions |
| § 5-102. Imposition of tax |
| § 5-103. Presumption of taxability; contraband alcoholic beverage; burden of proof |
| § 5-104. Exemptions |
| § 5-105. Tax rates |