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§ 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 with all legislation from the 2023 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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