Home Table of Contents

§ 12-102. Tax imposed on cigarettes and other tobacco products

West's Annotated Code of MarylandTax-GeneralEffective: March 14, 2021

West's Annotated Code of Maryland
Tax-General (Refs & Annos)
Title 12. Tobacco Tax (Refs & Annos)
Subtitle 1. Definitions; General Provisions (Refs & Annos)
Effective: March 14, 2021
MD Code, Tax - General, § 12-102
§ 12-102. Tax imposed on cigarettes and other tobacco products
Tobacco tax imposed
(a) Except as provided in § 12-104 of this subtitle, a tax is imposed on cigarettes and other tobacco products in the State.
Limitations
(b)(1) Except as provided in paragraph (2) of this subsection, a county, municipal corporation, special taxing district, or other political subdivision of the State may not impose a tax on cigarettes, other tobacco products, or electronic smoking devices as defined under § 16.7-101 of the Business Regulation Article.
(2) If a county imposed a tax on electronic smoking devices on January 1, 2020, the county may continue to impose a tax on electronic smoking devices at the same rate that was in effect on January 1, 2020.

Credits

Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1999, c. 121, § 3, eff. July 1, 2000; Acts 2010, c. 388, § 1, eff. May 1, 2011; Acts 2021, c. 37, § 1, eff. March 14, 2021.
Formerly Art. 81, §§ 431, 460.
MD Code, Tax - General, § 12-102, MD TAX GENERAL § 12-102
Current through legislation effective through May 9, 2024, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
End of Document