§ 20-601
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/md/local-government/20-601A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§20–601.
(a)Except as provided in subsection
(b)of this section, a county may impose a sales or use tax on controlled dangerous substances as defined in § 5–101 of the Criminal Law Article.
(b)A county may not impose a sales or use tax under subsection
(a)of this section on sales by a person who complies with Title 5, Subtitle 3 of the Criminal Law Article.