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§ 11-402. Tax assumption by vendor

West's Annotated Code of MarylandTax-GeneralEffective: January 3, 2008

West's Annotated Code of Maryland
Tax-General (Refs & Annos)
Title 11. Sales and Use Tax (Refs & Annos)
Subtitle 4. Tax Collection (Refs & Annos)
Effective: January 3, 2008
MD Code, Tax - General, § 11-402
§ 11-402. Tax assumption by vendor
Currentness
Subject to § 11-302 of this title, a vendor may:
(1) assume or absorb all or any part of the sales and use tax imposed on a retail sale or use; and
(2) pay that sales and use tax on behalf of the buyer.

Credits

Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 2007, 1st Sp. Sess., c. 6, § 1, eff. Jan. 3, 2008.
Formerly Art. 81, §§ 330, 382.
MD Code, Tax - General, § 11-402, MD TAX GENERAL § 11-402
Current through legislation effective through April 9, 2023, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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