Tap any paragraph to write a margin note. Your notes collect in the Desk below the text and file under cases with @. The side-by-side margin rail opens on a larger screen.

§
Marginalia
Code · Maryland · Local Government

§ 20-202

100 words·~1 min read·/md/local-government/20-202·

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

§20–202.
(a)This section applies to a political subdivision of the State that is authorized to impose a gross receipts tax.
(b)A political subdivision of the State may not impose a gross receipts tax on the gross receipts of any person that are received from a sale of:
(1)advertising space:
(i)in any newspaper, magazine, periodical, program, directory, or other printed matter published in the State; or
(ii)on any billboard, structure, vehicle, or airborne device located in the State; or
(2)advertising time on or in connection with any radio or television broadcast originating in the State.
★   the supreme law of the land   ★
Don't Tread on Me
E Pluribus Unum — out of many, one

"If you don't know your rights, you don't have any."

Marginalia · a citizen's law index
A research desk, not legal advice. Always read the cited source before relying on a summary.
Questions or an issue? support@self-law.org
disclaimerMarginalia is a research index, not a law firm. Nothing on this site is legal, tax, or financial advice and no attorney–client relationship is formed by using it. Statutes, regulations, and case law change; summaries, search results, AI output, and member posts may be incomplete, out of date, or wrong. Any interpretation drawn from material on this site should be validated by a licensed attorney in your jurisdiction before you act on it.