§ 12-102
112 words·~1 min read·
/md/tax-general/12-102A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§12–102.
(a)Except as provided in § 12–104 of this subtitle, a tax is imposed on cigarettes and other tobacco products in the State.
(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.