Home Table of Contents

§ 2-102. Administration of laws relating to taxes

West's Annotated Code of MarylandTax-GeneralEffective: July 1, 2023

West's Annotated Code of Maryland
Tax-General (Refs & Annos)
Title 2. Administration by Comptroller (Refs & Annos)
Subtitle 1. General Duties (Refs & Annos)
Effective: July 1, 2023
MD Code, Tax - General, § 2-102
§ 2-102. Administration of laws relating to taxes
Currentness
In general
(a) In addition to the duties set forth elsewhere in this article and in other articles of the Code, the Comptroller shall administer the laws that relate to:
(1) the admissions and amusement tax;
(2) the boxing and wrestling tax;
(3) the digital advertising gross revenues tax;
(4) the income tax;
(5) the Maryland estate tax;
(6) the Maryland generation-skipping transfer tax;
(7) the motor carrier tax;
(8) the motor fuel tax;
(9) the sales and use tax; and
(10) the savings and loan association franchise tax.
Administration in cooperation
(b) In cooperation with the Executive Director, and in addition to the duties set forth elsewhere in this article and in other articles of the Code, the Comptroller shall administer the laws that relate to:
(1) the alcoholic beverage tax; and
(2) the tobacco tax.

Credits

Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1988, c. 643, § 2; Acts 1994, c. 692, § 1, eff. Oct. 1, 1994; Acts 2020, c. 359, § 1, eff. June 1, 2020; Acts 2020, c. 360, § 1, eff. June 1, 2020; Acts 2021, c. 37, § 2, eff. March 14, 2021; Acts 2023, c. 450, § 1, eff. July 1, 2023.
Formerly Art. 81, §§ 283, 304.
MD Code, Tax - General, § 2-102, MD TAX GENERAL § 2-102
Current through legislation effective through April 25, 2024, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
End of Document