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§ 12-301. Licensed wholesaler defined

West's Annotated Code of MarylandTax-GeneralEffective: May 1, 2011

West's Annotated Code of Maryland
Tax-General (Refs & Annos)
Title 12. Tobacco Tax (Refs & Annos)
Subtitle 3. Tax Payment (Refs & Annos)
Effective: May 1, 2011
MD Code, Tax - General, § 12-301
§ 12-301. Licensed wholesaler defined
In this subtitle, “licensed wholesaler” means a wholesaler who is licensed under Title 16, Subtitle 2 of the Business Regulation Article to act as a wholesaler or under Title 16.5, Subtitle 2 of the Business Regulation Article to act as an other tobacco products wholesaler.

Credits

Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1992, c. 26, § 2; Acts 2010, c. 388, § 1, eff. May 1, 2011.
MD Code, Tax - General, § 12-301, MD TAX GENERAL § 12-301
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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