Maryland
Tax - General
725 entries
§
§1–101. (a) In this article the following words have the meanings indicated. (b) “Admissions and amu…
§
§1–201. (a) In this section, “legal holiday” means: (1) the day on which a legal holiday, as defined…
§
§1–202. (a) A unit of the State government or person responsible for administering or collecting a t…
§
§1–203. (a) A requirement in this article that a document be under oath means that the document shal…
§
§1–204. Before any license may be issued under this article to an employer to engage in an activity …
§
§1–205. (a) A license or permit is considered renewed for purposes of this section if the license or…
§
§1–206. (a) This section does not apply to an income tax credit that: (1) was authorized under Title…
§
§1–207. (a) In this section, “Fund” means the Tax Clinics for Low–Income Marylanders Fund. (b) There…
§
§1–208. NOT IN EFFECT ** TAKES EFFECT JANUARY 1, 2030 PER CHAPTER 729 AND 730 OF 2024 ** (a) (1) In …
§
§1–301. (a) In this subtitle the following words have the meanings indicated. (b) “Department” means…
§
§1–302. The purpose of this subtitle is to establish a system of legislative review that will determ…
§
§1–303. (a) Subject to subsections (b) and (c) of this section, on a request by the Senate Budget an…
§
§1–304. For each evaluation required under this subtitle, the Department shall: (1) consult with: (i…
§
§1–305. During an evaluation, the Comptroller, the Department of Budget and Management, and the depa…
§
§1–306. (a) The Department shall prepare a report on the evaluation that: (1) discusses, to the degr…
§
§1–307. This subtitle may be cited as the “Tax Expenditure Evaluation Act”.
§
§1–401. (a) In this subtitle the following words have the meanings indicated. (b) “Covered enforceme…
§
§1–402. (a) Subject to the limitations of this subtitle and except as provided in subsection (b) of …
§
§1–403. (a) (1) The determination of the amount of an award made in accordance with § 1–402 of this …
§
§1–404. (a) A contract with the Comptroller, the Office of the Attorney General, or any other agency…
§
§1–405. (a) A current or prospective employer, contractor, or agent may not discharge, demote, suspe…
§
§1–406. Nothing in this subtitle may be construed to: (1) preempt, limit, or restrict the authority …
§
§1–407. On or before December 31, 2022, and each December 31 thereafter, the Comptroller shall repor…
§
§1–408. The Comptroller shall adopt regulations to implement this subtitle, including regulations es…
§
§ 2-4A-01
§
§ 2-4A-02
§
§2–101. (a) In this title the following words have the meanings indicated. (b) “Quarter” means a cal…
§
§2–102. (a) In addition to the duties set forth elsewhere in this article and in other articles of t…
§
§2–102.1. (a) There is a Legal Division in the Office of the Comptroller. (b) (1) The head of the Le…
§
§2–102.2. (a) In this section, “Division” means the Taxpayer Advocate Division. (b) There is a Taxpa…
§
§2–103. The Comptroller shall adopt reasonable regulations: (1) to administer the provisions of the …
§
§2–104. (a) (1) Subject to the requirements of § 2–110 of this subtitle and subsection (b) of this s…
§
§2–105. (a) The Comptroller shall design the license form required for: (1) the motor fuel tax laws;…
§
§2–106. (a) (1) In this section the following words have the meanings indicated. (2) “Nonresident” h…
§
§2–107. (a) Authorized employees of the Field Enforcement Bureau of the Comptroller’s Office: (1) sh…
§
§2–108. If, in good faith and with reasonable grounds, the Comptroller, the Executive Director, or a…
§
§2–109. (a) The Comptroller shall: (1) collect the taxes that the Comptroller administers or is othe…
§
§2–110. (a) (1) The Comptroller shall include on the individual income tax return form a checkoff de…
§
§2–111. In the case of an individual described in § 7508 of the Internal Revenue Code, the period of…
§
§2–112. (a) (1) The Comptroller shall include on the individual income tax return form a checkoff de…
§
§2–113. (a) (1) The Comptroller shall include on the individual income tax return form a checkoff de…
§
§2–113.1. (a) (1) The Comptroller shall include on the individual income tax return form a checkoff …
§
§2–114. (a) Notwithstanding the provisions of § 9–602 of the Criminal Law Article and subject to sub…
§
§2–115. (a) (1) In this section the following words have the meanings indicated. (2) “Advisory Workg…
§
§2–116. IN EFFECT // EFFECTIVE UNTIL DECEMBER 31, 2030 PER CHAPTERS 110 AND 111 OF 2022 // (a) In th…
§
§2–116.1. IN EFFECT // EFFECTIVE UNTIL DECEMBER 31, 2030 PER CHAPTERS 725 AND 726 OF 2024 // (a) (1)…
§
§2–117. (a) (1) The Comptroller shall include on the individual income tax return form a checkoff de…
§
§2–118. The Comptroller shall implement procedures to offer an individual filing a Maryland resident…
§
§2–119. Notwithstanding any other provision of law, a person is not required to file a return, sched…
§
§2–120. (a) (1) In this section the following words have the meanings indicated. (2) “Justice–involv…
§
§2–201. From the admissions and amusement tax revenue, the Comptroller shall distribute each quarter…
§
§2–202. (a) After making the distribution required under § 2–201 of this subtitle, within 20 days af…
§
§2–203. The Comptroller shall pay refunds relating to the admissions and amusement tax from undistri…
§
§2–301. (a) From the alcoholic beverage tax revenue, the Comptroller shall distribute the amount nec…
§
§2–302. The Comptroller shall pay refunds relating to the alcoholic beverage tax from the General Fu…
§
§2–303. The Comptroller shall distribute the proceeds from sales of contraband alcoholic beverages a…
§
§2–401. From the boxing and wrestling tax revenue, the Comptroller shall distribute each quarter the…
§
§2–402. After making the distribution required under § 2-401 of this subtitle, the Comptroller shall…
§
§2–501. The Comptroller shall distribute the financial institution franchise tax revenue to the Gene…
§
§2–502. The Comptroller shall pay refunds relating to the financial institutions franchise tax that …
§
§2–601. (a) In this subtitle the following words have the meanings indicated. (b) “Corporation” has …
§
§2–604. From the income tax revenue from individuals, the Comptroller shall distribute the amount ne…
§
§2–605. (a) After making the distribution required under § 2-604 of this subtitle, from the remainin…
§
§2–605.1. (a) After making the distributions required under §§ 2–604 and 2–605 of this subtitle, on …
§
§2–605.2. After making the distributions required under §§ 2–604 and 2–605 of this subtitle, on or b…
§
§2–605.3. After making the distributions required under §§ 2–604, 2–605, 2–605.1, and 2–605.2 of thi…
§
§2–606. (a) After making the distributions required under §§ 2–604 through 2–605.3 of this subtitle,…
§
§2–607. (a) After making the distributions required under §§ 2-604 through 2-606 of this subtitle, f…
§
§2–608. (a) (1) After making the distributions required under §§ 2–604 through 2–607 of this subtitl…
§
§2–609. After making the distributions required under §§ 2–604 through 2–608 of this subtitle, and a…
§
§2–610. (a) The Comptroller shall make the distributions of income tax revenue from individuals attr…
§
§2–611. (a) In this section, “account” means the Local Reserve Account established to comply with § …
§
§2–613. From the income tax revenue from corporations, the Comptroller shall distribute the amount n…
§
§2–613.1. After making the distribution required under § 2–613 of this subtitle, of the remaining in…
§
§2–614. (a) (1) Except as provided in paragraph (2) of this subsection, after making the distributio…
§
§2–614.1. (a) In this section, “qualified data center” has the meaning stated in § 11–239 of this ar…
§
§2–615. After making the distributions required under §§ 2–613, 2–613.1, 2–614, and 2–614.1 of this …
§
§2–701. The Comptroller shall distribute the inheritance tax revenue to the General Fund of the Stat…
§
§2–702. If, under § 7-233(d) of this article, a register of wills certifies a refund relating to the…
§
§2–801. The Comptroller shall distribute the Maryland estate tax revenue to the General Fund of the …
§
§2–802. The Comptroller shall pay refunds relating to the Maryland estate tax from the General Fund …
§
§2–901. The Comptroller shall distribute the Maryland generation-skipping transfer tax revenue to th…
§
§2–902. The Comptroller shall pay refunds relating to the Maryland generation-skipping transfer tax …
§
§2–1001. The Comptroller shall distribute the motor carrier tax revenue and fees collected under Tit…
§
§2–1002. The Comptroller shall pay refunds relating to the motor carrier tax from motor fuel tax rev…
§
§2–1101. From the motor fuel tax revenue the Comptroller shall distribute the amount necessary to pa…
§
§2–1102. After making the distributions required under § 2-1101 of this subtitle, from the remaining…
§
§2–1103. After making the distributions required under §§ 2–1101 and 2–1102 of this subtitle, the Co…
§
§2–1104. (a) Except as otherwise provided in this section, after making the distributions required u…
§
§2–1201. The Comptroller shall pay refunds relating to the public service company franchise tax from…
§
§2–1301. From the sales and use tax revenue, the Comptroller shall distribute the amount necessary t…
§
§2–1302. After making the distribution required under § 2-1301 of this subtitle, from the remaining …
§
§2–1302.1. After making the distributions required under §§ 2–1301 and 2–1302 of this subtitle: (1) …
§
§2–1302.2. After making the distributions required under §§ 2–1301 through 2–1302.1 of this subtitle…
§
§2–1302.3. After making the distributions required under §§ 2–1301 through 2–1302.2 of this subtitle…
§
§2–1302.4. After making the distributions required under §§ 2–1301 through 2–1302.2 of this subtitle…
§
§2–1302.5. After making the distributions required under §§ 2–1301 through 2–1302.4 of this subtitle…
§
§2–1303. After making the distributions required under §§ 2–1301 through 2–1302.5 of this subtitle, …
§
§2–1401. The Comptroller shall distribute the savings and loan association franchise tax revenue to …
§
§2–1402. The Comptroller shall pay refunds relating to the savings and loan association franchise ta…
§
§2–1601. From the tobacco tax revenue, the Comptroller shall distribute the amount necessary to pay …
§
§2–1602. After making the distribution required under § 2-1601 of this subtitle, from the remaining …
§
§2–1603. After making the distributions required under §§ 2–1601 and 2–1602 of this subtitle, the Co…
§
§3–101. (a) In this title the following words have the meanings indicated. (b) “Judge” means an indi…
§
§3–102. There is a Maryland Tax Court, which is an independent administrative unit of the State gove…
§
§3–103. (a) The Tax Court has jurisdiction to hear appeals from the final decision, final determinat…
§
§3–104. The Tax Court may sit in Baltimore City or in the county seat of any other county.
§
§3–105. (a) In addition to the powers and duties set forth elsewhere in this title and in Title 13, …
§
§3–106. (a) (1) The Tax Court consists of 5 judges appointed by the Governor from the qualified vote…
§
§3–107. (a) Except as provided in subsection (c) of this section, a majority of the judges then serv…
§
§3–108. (a) From among the judges, the Governor shall appoint a Chief Judge. (b) An appointment as C…
§
§3–109. (a) The Tax Court shall appoint a clerk. (b) The clerk is entitled to the salary provided in…
§
§3–110. (a) The Tax Court may appoint 1 or more deputy clerks. (b) Each deputy clerk is entitled to …
§
§3–111. (a) The Tax Court may: (1) appoint examiners to hear an appeal on the valuation of real prop…
§
§3–112. The Tax Court may employ staff in accordance with the State budget: (1) to carry out the pro…
§
§3–113. (a) The principal office of the Tax Court is in Baltimore City, at a location that the Board…
§
§4–101. (a) In this title the following words have the meanings indicated. (b) (1) “Admissions and a…
§
§4–102. (a) In this section, “net proceeds” means the total receipts from the operation of an electr…
§
§4–103. (a) The admissions and amusement tax may not be imposed by: (1) a county on gross receipts d…
§
§4–104. (a) A county or a municipal corporation may exempt from the admissions and amusement tax gro…
§
§4–105. (a) Except as otherwise provided in this section, the admissions and amusement tax rate is: …
§
§4–201. (a) A person shall complete, under oath, and file with the Comptroller the admissions and am…
§
§4–202. (a) Each person who has gross receipts subject to the admissions and amusement tax shall kee…
§
§4–301. IN EFFECT (a) A person who has gross receipts subject to the admissions and amusement tax sh…
§
§5–101. (a) In this title the following words have the meanings indicated. (b) (1) “Alcoholic bevera…
§
§5–102. (a) Except as provided in § 5-104 of this subtitle, a tax is imposed on any alcoholic bevera…
§
§5–103. (a) A rebuttable presumption exists that any alcoholic beverage in the State is subject to t…
§
§5–104. (a) (1) The alcoholic beverage tax does not apply to an alcoholic beverage that is: (i) brou…
§
§5–105. (a) Except as provided in subsection (d) of this section, the alcoholic beverage tax rate fo…
§
§5–201. (a) A person who holds a Class E, F, or G alcoholic beverage license shall complete, under o…
§
§5–301. (a) A person who, under a Class E, F, or G alcoholic beverage license, sells or delivers any…
§
§5–302. Unless otherwise authorized in this title or in the Alcoholic Beverages Article, a person ma…
§
§5–303. (a) For a container of distilled spirits that is one-half pint or larger, the alcoholic beve…
§
§6–101. (a) In this title the following words have the meanings indicated. (b) “Boxing or wrestling …
§
§6–102. Except as provided in § 6-103 of this subtitle, a tax is imposed on gross receipts derived f…
§
§6–103. The boxing and wrestling tax does not apply to: (1) an intercollegiate, interscholastic, or …
§
§6–104. (a) The boxing and wrestling tax rate is: (1) except as provided in subsection (b) of this s…
§
§6–201. A person shall complete, under oath, and file with the Comptroller the boxing and wrestling …
§
§6–202. (a) Each person who has gross receipts subject to the boxing and wrestling tax shall keep co…
§
§6–301. A person who has gross receipts subject to the boxing and wrestling tax shall pay the tax on…
§
§7.5–101. (a) In this title the following words have the meanings indicated. (b) “Annual gross reven…
§
§7.5–102. (a) A tax is imposed on annual gross revenues of a person derived from digital advertising…
§
§7.5–103. The digital advertising gross revenues tax rate is: (1) 2.5% of the assessable base for a …
§
§7.5–201. (a) Each person that, in a calendar year, has annual gross revenues derived from digital a…
§
§7.5–202. A person required to file a return under § 7.5–201 of this subtitle shall maintain records…
§
§7.5–301. (a) Except as provided in subsection (b) of this section, each person required to file a r…
§
§7–101. (a) In this title the following words have the meanings indicated. (b) “Court” means: (1) th…
§
§7–104. When a register claims that a decedent was domiciled in this State at the time of death and …
§
§7–105. (a) After reasonable notice to the parties to the agreement, the board of arbitrators chosen…
§
§7–106. The board of arbitrators may administer oaths, take testimony, and subpoena witnesses and bo…
§
§7–107. By majority vote, the board of arbitrators shall determine the domicile of the decedent at t…
§
§7–108. Except as provided in § 7-106 of this subtitle in respect to issuing subpoenas, any question…
§
§7–109. The Comptroller, the board of arbitrators, or the personal representative shall file: (1) th…
§
§7–110. If the board of arbitrators determines that the decedent died domiciled in this State, inter…
§
§7–111. This Part II of this subtitle does not prevent the parties to the agreement made under § 7-1…
§
§7–112. The compensation and expenses of the members of the board of arbitrators and its employees m…
§
§7–113. This Part II of this subtitle applies only if each state that is involved in a controversy h…
§
§7–114. This Part II of this subtitle shall be interpreted and construed to effectuate its general p…
§
§7–115. This Part II of this subtitle may be cited as the “Maryland Uniform Act on Interstate Arbitr…
§
§7–118. When a register claims that a decedent was domiciled in this State at the time of death and …
§
§7–119. (a) The Comptroller or the personal representative shall file the agreement, or a duplicate,…
§
§7–120. Unless the death taxes are paid within 60 days after the agreement is filed, interest and pe…
§
§7–121. This Part III of this subtitle shall be interpreted and construed to effectuate its general …
§
§7–122. This Part III of this subtitle may be cited as the “Maryland Uniform Act on Interstate Compr…
§
§7–201. (a) In this subtitle the following words have the meanings indicated. (b) “Estate” means pro…
§
§7–202. Except as provided in § 7-203 of this subtitle, a tax is imposed on the privilege of receivi…
§
§7–203. (a) The inheritance tax does not apply to the receipt of an annuity or other payment under a…
§
§7–204. (a) In this section, “clear value” means fair market value minus expenses. (b) The inheritan…
§
§7–207. Except as provided in §§ 7-209 through 7-211 of this subtitle, the value of property that pa…
§
§7–208. (a) (1) If there is a formal administration of an estate, the court with jurisdiction to adm…
§
§7–209. (a) Except as otherwise provided by an instrument that creates a joint tenancy or by law, if…
§
§7–210. (a) (1) If an application to prepay inheritance tax for a subsequent interest in property is…
§
§7–211. (a) The person responsible for paying the inheritance tax may elect to value real property, …
§
§7–214. (a) The register in the county where the court that administers an estate is located shall d…
§
§7–215. The person responsible under § 7-216 of this subtitle for paying the inheritance tax shall p…
§
§7–216. (a) (1) Except as otherwise provided in this section, the inheritance tax on property that p…
§
§7–217. (a) Except as provided in § 7-218 of this subtitle and subsections (d), (e), and (f) of this…
§
§7–218. (a) In this section, “small business” means a firm that: (1) is independently owned and oper…
§
§7–219. (a) Within a reasonable time after the valuation of a less than absolute interest in propert…
§
§7–220. (a) Except as provided in subsection (b) of this section, if the total inheritance tax deter…
§
§7–221. (a) (1) If within 15 years after the date of a decedent’s death, property valued under § 7-2…
§
§7–224. (a) Within 3 months after the grant of letters of administration, a personal representative …
§
§7–225. (a) A person required to file an inventory shall have the property appraised in the manner p…
§
§7–228. (a) For an estate of a nonresident decedent, if the death taxes and interest and penalties o…
§
§7–231. (a) In addition to the duties set forth elsewhere in this subtitle and the Estates and Trust…
§
§7–232. Each register shall certify to the Comptroller the amount of inheritance tax paid for each d…
§
§7–233. (a) Each month, each register shall pay into the State Treasury an amount equal to the inher…
§
§7–234. (a) If a register fails to account for and remit money as required under § 7-233 of this sub…
§
§7–301. (a) In this subtitle the following words have the meanings indicated. (b) “Estate” means the…
§
§7–302. Except as provided in § 7-303 of this subtitle, a tax is imposed on the transfer of the Mary…
§
§7–303. (a) Except as provided in subsection (b) of this section, the Maryland estate tax does not a…
§
§7–304. (a) Subject to § 7-309 of this subtitle, in this section, “federal credit” means the maximum…
§
§7–305. (a) If a federal estate tax return is required to be filed, the person responsible for filin…
§
§7–305.1. (a) This section does not apply to an amended estate tax return. (b) (1) Subject to § 13-6…
§
§7–306. (a) Except as provided in § 7–307 of this subtitle, the person responsible for filing the Ma…
§
§7–307. (a) On application of the person responsible for paying the Maryland estate tax and subject …
§
§7–308. (a) (1) In this section the following words have the meanings indicated. (2) “Fiduciary” mea…
§
§7–309. (a) Notwithstanding an Act of Congress that repeals or reduces the federal credit under § 20…
§
§7–401. (a) In this subtitle the following words have the meanings indicated. (b) “Federal credit” m…
§
§7–402. (a) Except as provided in subsection (b) of this section, a tax is imposed on a generation-s…
§
§7–403. The Maryland generation-skipping transfer tax is the amount of the federal credit.
§
§7–404. The value of property included in a generation-skipping transfer is the same value as determ…
§
§7–405. (a) The person required to file a federal generation-skipping transfer tax return on which a…
§
§7–406. The person required to pay the federal generation-skipping transfer tax shall pay the Maryla…
§
§8–101. (a) In this title the following words have the meanings indicated. (b) “Company” means an as…
§
§8–102. The franchise taxes under this title are imposed for the privilege of doing business in the …
§
§8–201. (a) In this subtitle the following words have the meanings indicated. (b) “Approved foreign …
§
§8–202. (a) (1) For all taxable years beginning before January 1, 2001, a franchise tax, measured by…
§
§8–203. The financial institution franchise tax rate is 7% of taxable net earnings as determined und…
§
§8–204. (a) A financial institution shall compute its net earnings: (1) based on the accounting peri…
§
§8–205. (a) (1) In this section the following words have the meanings indicated. (2) (i) “Foreign pe…
§
§8–206. (a) In computing taxable net earnings, a financial institution with net earnings derived out…
§
§8–207. A financial institution may claim a credit against the financial institution franchise tax e…
§
§8–208. A savings bank or savings and loan association doing business outside this State may claim a…
§
§8–209. (a) Each financial institution existing or doing business in the State during any part of th…
§
§8–210. (a) Except as provided in subsection (b) of this section, a financial institution shall pay …
§
§8–211. The Department shall: (1) administer the laws that relate to the financial institution franc…
§
§8–212. If a financial institution franchise tax refund claim under § 13-901 of this article is allo…
§
§8–214. A financial institution may claim a credit against the financial institution franchise tax f…
§
§8–215. A financial institution may claim a credit against the financial institution franchise tax f…
§
§8–216. A financial institution may claim a credit against the financial institution franchise tax f…
§
§8–217. A financial institution may claim a State tax credit against the financial institution franc…
§
§8–218. A financial institution may claim a credit against the financial institution franchise tax f…
§
§8–220. A financial institution may claim a credit against the financial institution franchise tax f…
§
§8–221. A financial institution may claim a credit against the financial institution franchise tax f…
§
§8–301. (a) For all taxable years beginning before January 1, 2001, a franchise tax, measured by dep…
§
§8–302. The savings and loan association franchise tax rate is 0.013% of the total withdrawal value …
§
§8–303. A savings and loan association organized under the laws of this State and doing business out…
§
§8–304. Each savings and loan association that, on December 31, holds deposits in the State shall co…
§
§8–305. A savings and loan association shall pay the savings and loan association franchise tax with…
§
§8–401. (a) In this subtitle the following words have the meanings indicated. (b) “Delivered for fin…
§
§8–402. (a) A franchise tax, measured by gross receipts, is imposed, for each calendar year, on each…
§
§8–402.1. (a) (1) In addition to any tax imposed under § 8-402 of this subtitle, a franchise tax is …
§
§8–403. (a) The rate of the franchise tax imposed under § 8-402 of this subtitle is 2% of gross rece…
§
§8–404. (a) Each public service company that, in a calendar year, has gross receipts derived from bu…
§
§8–405. (a) Except as provided in subsection (b) of this section, each public service company shall …
§
§8–406. (a) A public service company may claim a credit against the public service company franchise…
§
§8–407. A telephone company may claim a credit against the public service company franchise tax equa…
§
§8–408. The Department shall: (1) administer the laws that relate to the public service company fran…
§
§8–409. (a) The public service company franchise tax with respect to gross receipts from telecommuni…
§
§8–411. A public service company may claim a credit against the public service company franchise tax…
§
§8–412. A public service company may claim a credit against the public service company franchise tax…
§
§8–413. A public service company may claim a credit against the public service company franchise tax…
§
§8–415. A public service company may claim a credit against the public service company franchise tax…
§
§8–417. (a) A public service company may claim a credit against the public service company franchise…
§
§9–101. (a) In this title the following words have the meanings indicated. (b) “Aviation fuel” means…
§
§9–201. (a) In this subtitle the following words have the meanings indicated. (b) (1) “Commercial mo…
§
§9–202. (a) A tax is imposed on each motor carrier who operates or causes the operation of a commerc…
§
§9–203. The motor carrier tax imposed under § 9-202 of this subtitle does not apply to a commercial …
§
§9–204. For each type of motor fuel used in the operation of a commercial motor vehicle on a highway…
§
§9–205. (a) (1) The Comptroller may enter into reciprocal agreements on behalf of this State, with t…
§
§9–207. (a) Except as provided in § 9-208 of this subtitle, each motor carrier shall: (1) complete, …
§
§9–208. (a) The Comptroller may exempt a motor carrier from filing a motor carrier tax return if: (1…
§
§9–209. (a) Each motor carrier shall keep, in the form that the Comptroller requires, records of the…
§
§9–212. To compute the amount of motor fuel that a motor carrier uses to operate commercial motor ve…
§
§9–213. A motor carrier shall pay to the Comptroller the motor carrier tax computed by multiplying t…
§
§9–214. (a) A motor carrier may claim a credit against the motor carrier tax to the extent of the mo…
§
§9–215. A motor carrier shall pay the motor carrier tax for a period with the return that covers the…
§
§9–216. (a) The terms of a lease determine the primary liability of a lessor and lessee of a commerc…
§
§9–219. (a) (1) Except as provided in paragraphs (2) and (3) of this subsection, a motor carrier sha…
§
§9–220. (a) A motor carrier shall display the identification marker for each commercial motor vehicl…
§
§9–221. The Comptroller may issue a temporary authorization to a motor carrier to operate a commerci…
§
§9–222. (a) In this Part IV of this subtitle, “police officer” means: (1) any uniformed police offic…
§
§9–223. (a) (1) In this section the following words have the meanings indicated. (2) “Falsify” inclu…
§
§9–301. (a) In this subtitle the following words have the meanings indicated. (b) (1) “Blend” means …
§
§9–302. Except as provided in §§ 9-303 and 9-304 of this subtitle, a tax is imposed on motor fuel.
§
§9–303. (a) The motor fuel tax does not apply to motor fuel that is exported or sold for exportation…
§
§9–303.1. (a) (1) In this section the following words have the meanings indicated. (2) “Diplomatic m…
§
§9–304. The Comptroller may allow, by regulation, a licensed dealer, a licensed special fuel seller,…
§
§9–305. (a) Except as provided in subsection (b) of this section, the motor fuel tax rate is: (1) 7 …
§
§9–306. (a) (1) In this section the following words have the meanings indicated. (2) “Average annual…
§
§9–308. (a) Except as provided in subsections (b) and (c) of this section, each dealer, special fuel…
§
§9–309. (a) (1) Each person who engages in the business of a dealer, distributor, special fuel selle…
§
§9–310. (a) Each dealer, distributor, special fuel seller, or turbine fuel seller who sells motor fu…
§
§9–314. IN EFFECT (a) The motor fuel tax on gasoline shall be paid by: (1) the licensed Class B deal…
§
§9–315. (a) A licensed dealer or licensed special fuel seller shall deduct 0.5% of the 1st 10 cents …
§
§9–318. A person shall be licensed by the Comptroller before the person may engage, in the State, in…
§
§9–319. (a) To qualify for a Class “A” license, an applicant shall be: (1) an entity that: (i) blend…
§
§9–320. (a) An applicant for a license shall submit to the Comptroller: (1) a completed application,…
§
§9–321. (a) The Comptroller shall issue a license of the appropriate class to each applicant who mee…
§
§9–322. (a) A Class “A” license authorizes the licensee to: (1) import into this State gasoline on w…
§
§9–323. (a) Except as provided in subsection (b) of this section, a license or an exemption certific…
§
§9–324. Each licensee and exemption certificate holder shall display the license or certificate cons…
§
§9–325. A license or exemption certificate is valid only for the person in whose name the license or…
§
§9–326. (a) To obtain proper identification of a person who receives, buys, sells, or uses motor fue…
§
§9–327. (a) To obtain an exemption under § 9-303(a), (b), or (c) of this subtitle, a dealer, distrib…
§
§9–328. Subject to the hearing provisions of § 9-329 of this subtitle, the Comptroller may deny a li…
§
§9–329. (a) Except as otherwise provided in § 10-226 of the State Government Article, before the Com…
§
§9–330. Subject to § 9-331 of this subtitle, the Comptroller may cancel a license or exemption certi…
§
§9–331. If the Comptroller cancels a license or exemption certificate under § 9-330 of this subtitle…
§
§9–332. Any person aggrieved by a cancellation under § 9–330 of this subtitle or by a final decision…
§
§9–333. A licensee may request in writing that the Comptroller cancel a license held by the licensee…
§
§9–334. The revocation or cancellation of a license under this subtitle does not discharge a person …
§
§9–335. The Comptroller shall surrender the bond filed by a licensee if: (1) the license is revoked …
§
§9–336. (a) The Motor Vehicle Administration shall send promptly to the Comptroller the name and add…
§
§9–337. (a) A person may not engage in the business of a dealer, a distributor, a special fuel selle…
§
§10–101. (a) In this title the following words have the meanings indicated. (a–1) “Active duty” has …
§
§10–102. Except as provided in § 10-104 of this subtitle, a tax is imposed on the Maryland taxable i…
§
§10–102.1. (a) (1) In this section the following words have the meanings indicated. (2) “Distributab…
§
§10–103. (a) Each county shall have a county income tax on the Maryland taxable income of: (1) each …
§
§10–104. The income tax does not apply to the income of: (1) a common trust fund, as defined in § 3–…
§
§10–105. (a) (1) For an individual other than an individual described in paragraph (2) of this subse…
§
§10–106. (a) (1) Each county shall set, by ordinance or resolution, a county income tax equal to at …
§
§10–106.1. (a) An individual subject to the State income tax under § 10-105(a) of this subtitle, but…
§
§10–107. To the extent practicable, the Comptroller shall apply the administrative and judicial inte…
§
§10–108. (a) Except as provided in subsection (c) of this section and unless expressly provided othe…
§
§10–109. (a) The Comptroller may distribute, apportion, or allocate gross income, deductions, credit…
§
§10–201. An individual shall calculate Maryland taxable income by subtracting from the individual’s …
§
§10–203. Except as provided in Subtitle 4 of this title, the Maryland adjusted gross income of an in…
§
§10–204. IN EFFECT (a) To the extent excluded from federal adjusted gross income, the amounts under …
§
§10–205. IN EFFECT (a) In addition to the modification under § 10–204 of this subtitle, the amounts …
§
§10–206. (a) The amounts under this section are added to the federal adjusted gross income of a nonr…
§
§10–207. (a) To the extent included in federal adjusted gross income, the amounts under this section…
§
§10–208. IN EFFECT (a) In addition to the modification under § 10–207 of this subtitle, the amounts …
§
§10–209. (a) In this section: (1) “employee retirement system” means a plan: (i) established and mai…
§
§10–210. (a) The amounts under this section are subtracted from the federal adjusted gross income of…
§
§10–210.1. (a) (1) In this section the following words have the meanings indicated. (2) “Depreciatio…
§
§10–211. (a) Subject to the provisions of this section, an individual may deduct an exemption for: (…
§
§10–212. (a) To determine Maryland taxable income, a fiduciary other than a personal representative …
§
§10–213. The subtraction modifications for volunteer police, fire, rescue, and emergency medical ser…
§
§10–217. (a) (1) (i) Except as otherwise provided in this subsection, an individual may elect to use…
§
§10–218. (a) Only an individual who itemizes deductions on the individual’s federal income tax retur…
§
§10–219. (a) A nonresident may claim and shall include only the part attributable to Maryland, as de…
§
§10–220. (a) An individual who is a resident of the State for only a part of the taxable year may cl…
§
§10–222. (a) In this section, “tax preference items” mean the items that: (1) total more than $10,00…
§
§10–223. (a) Beginning with individual tax returns for the 1986 tax year, and for all subsequent tax…
§
§10–301. The Maryland taxable income of a corporation is its Maryland modified income as allocated t…
§
§10–304. Except as provided in Subtitle 4 of this title, the Maryland modified income of a corporati…
§
§10–305. (a) To the extent excluded from federal taxable income, the amounts under this section are …
§
§10–306. (a) In addition to the modification under § 10–305 of this subtitle, the amounts under this…
§
§10–306.1. (a) (1) In this section the following words have the meanings indicated. (2) “Aggregate e…
§
§10–306.2. (a) (1) In this section the following words have the meanings indicated. (2) (i) “Captive…
§
§10–307. (a) To the extent included in federal taxable income, the amounts under this section are su…
§
§10–308. IN EFFECT (a) In addition to the modification under § 10–307 of this subtitle, the amounts …
§
§10–309. (a) In addition to the modifications under §§ 10-307 and 10-308 of this subtitle, the amoun…
§
§10–310. In addition to the modifications under §§ 10-305 through 10-309 of this subtitle, to determ…
§
§10–401. In computing the adjustments under §§ 10-206 and 10-210 of this title, a nonresident shall …
§
§10–402. (a) In this section, “worldwide headquartered company” means a corporation included in a gr…
§
§10–403. (a) (1) In this section the following words have the meanings indicated. (2) (i) “Financial…
§
§10–501. A person who files a federal income tax return shall compute Maryland taxable income for th…
§
§10–502. (a) If a person does not file a federal income tax return, the person shall compute Marylan…
§
§10–503. The taxable year of an individual terminates on the date of death.
§
§10–504. (a) A person may change the accounting period used to compute Maryland taxable income to an…
§
§10–601. Except as provided in § 10–105(d) of this title and except as otherwise provided in this su…
§
§10–602. An individual shall compute the tax for a taxable year from the tax tables if the individua…
§
§10–603. Unless an act that changes the State income tax rate provides otherwise, if the rate change…
§
§10–604. Except as otherwise provided in this subtitle, an individual shall compute the county incom…
§
§10–701. An individual may claim a credit against the income tax for a taxable year for income tax w…
§
§10–701.1. A member of a pass–through entity may claim a credit against the income tax for a taxable…
§
§10–702. (a) (1) In this section the following words have the meanings indicated. (2) (i) “Business …
§
§10–703. (a) In this section, “member” and “pass–through entity” have the meanings stated in § 10–10…
§
§10–703.2. (a) In this section, “installment sale” has the meaning stated in § 453(b) of the Interna…
§
§10–704. (a) (1) In this section the following words have the meanings indicated. (2) “Applicable co…
§
§10–704.1. (a) (1) In this section the following words have the meanings indicated. (2) “Cogenerator…
§
§10–704.4. An individual or a corporation may claim a credit against the income tax for wages paid t…
§
§10–704.5. (a) An individual or corporation may claim a credit against the State income tax for a ce…
§
§10–704.6. An individual or a corporation may claim a credit against the State income tax for neighb…
§
§10–704.7. (a) An individual or a corporation may claim a credit against the income tax for: (1) wag…
§
§10–704.8. An individual or a corporation may claim a State tax credit against the income tax as pro…
§
§10–705. To be allowed a credit under this subtitle, a person shall submit to the Comptroller satisf…
§
§10–706. (a) Except as otherwise provided in this section, a credit allowed under this subtitle is a…
§
§10–707. (a) An individual may claim a credit against the State income tax for a taxable year in the…
§
§10–709. (a) (1) In this section the following words have the meanings indicated. (2) “Applicable po…
§
§10–710. (a) In this section, “long-term care insurance” has the meaning stated in § 18-101 of the I…
§
§10–714. An individual or corporation may claim a credit against the State income tax for One Maryla…
§
§10–715. (a) An individual or corporation may claim a credit against the State income tax for the co…
§
§10–716. (a) (1) In this section the following words have the meanings indicated. (2) “Federal child…
§
§10–717. (a) An individual who is a classroom teacher or a teacher at a State or local correctional …
§
§10–718. (a) In this section, “eligible long–term care premiums” means eligible long–term care premi…
§
§10–720. (a) (1) In this section the following words have the meanings indicated. (2) “Administratio…
§
§10–721. IN EFFECT // EFFECTIVE UNTIL JUNE 30, 2027 PER CHAPTER 114 OF 2021 // (a) (1) In this secti…
§
§10–722. (a) (1) In this section the following words have the meanings indicated. (2) “Administratio…
§
§10–723. (a) (1) In this section the following words have the meanings indicated. (2) “Department” m…
§
§10–724. (a) In this section, “aquaculture oyster float” means a device that is: (1) purchased new; …
§
§10–725. (a) (1) In this section the following words have the meanings indicated. (2) “Biotechnology…
§
§10–726. (a) (1) In this section the following words have the meanings indicated. (2) “Cellulosic et…
§
§10–730. (a) (1) In this section the following words have the meanings indicated. (2) “Department” m…
§
§10–732. (a) (1) In this section the following words have the meanings indicated. (2) “Costs” means …
§
§10–733.1. (a) (1) In this section the following words have the meanings indicated. (2) “Cybersecuri…
§
§10–734. (a) In this section, “qualified vehicle” means a Class F (tractor) vehicle described under …
§
§10–734.1. (a) (1) In this section the following words have the meanings indicated. (2) “Administrat…
§
§10–736. (a) (1) In this section the following words have the meanings indicated. (2) “Department” m…
§
§10–738. IN EFFECT // EFFECTIVE UNTIL JUNE 30, 2030 PER CHAPTER 416 OF 2025 // (a) (1) In this secti…
§
§10–739. IN EFFECT // EFFECTIVE UNTIL JUNE 30, 2030 PER CHAPTER 416 OF 2025 // (a) (1) In this secti…
§
§10–739.1. IN EFFECT // EFFECTIVE UNTIL JUNE 30, 2030 PER CHAPTER 416 OF 2025 // (a) (1) In this sec…
§
§10–740. (a) (1) In this section the following words have the meanings indicated. (2) “Commission” m…
§
§10–741. (a) (1) In this section the following words have the meanings indicated. (2) “Business enti…
§
§10–744. (a) (1) In this section the following words have the meanings indicated. (2) “Accessibility…
§
§10–745. (a) (1) In this section the following words have the meanings indicated. (2) “Certified org…
§
§10–746. IN EFFECT // EFFECTIVE UNTIL JUNE 30, 2029 PER CHAPTERS 769 AND 770 OF 2024 // (a) In this …
§
§10–749. (a) (1) In this section the following words have the meanings indicated. (2) “Qualified wor…
§
§10–750. IN EFFECT // EFFECTIVE UNTIL DECEMBER 31, 2028 PER CHAPTER 77 OF 2022 // (a) (1) In this se…
§
§10–751. (a) (1) In this section the following words have the meanings indicated. (2) “Qualified chi…
§
§10–752. IN EFFECT // EFFECTIVE UNTIL JUNE 30, 2026 PER CHAPTERS 153 AND 154 OF 2021 // (a) (1) In t…
§
§10–753. (a) In this section, “nonprofit organization” has the meaning stated in § 1–101 of the Hous…
§
§10–754. (a) In this section, “eligible taxpayer” means a resident who, on the last day of the taxab…
§
§10–755. IN EFFECT // EFFECTIVE UNTIL JUNE 30, 2029 PER CHAPTERS 5 AND 6 OF 2022 // (a) In this sect…
§
§10–756. IN EFFECT // EFFECTIVE UNTIL JUNE 30, 2027 PER CHAPTERS 258 AND 259 OF 2022 // (a) (1) In t…
§
§10–757. IN EFFECT // EFFECTIVE UNTIL JUNE 30, 2028 PER CHAPTERS 306 AND 307 OF 2023 // (a) In this …
§
§10–804. (a) Each person required under this subtitle to file an income tax return or estimated inco…
§
§10–804.1. (a) In this section: (1) “corporate group” means: (i) an affiliated group or controlled g…
§
§10–805. (a) Except as provided in subsection (b) of this section and except for a fiduciary, each r…
§
§10–806. (a) Except as provided in subsection (b) of this section, each nonresident who has Maryland…
§
§10–807. (a) Except as provided in subsection (b) of this section, a married couple who files a join…
§
§10–808. (a) Except as otherwise provided in this section, if an individual required to file an inco…
§
§10–809. If an individual is not required to file an income tax return under § 10-805, § 10-806 or §…
§
§10–809.1. (a) Except as provided in subsection (b) of this section, for a taxable year beginning af…
§
§10–810. (a) A corporation that, during a taxable year, has Maryland taxable income shall file an in…
§
§10–811. Each member of an affiliated group of corporations shall file a separate income tax return.
§
§10–812. (a) A corporation exempt from income tax under § 10-104 of this title shall file an income …
§
§10–812.1. (a) Except as provided in subsection (b) of this section, for a taxable year beginning af…
§
§10–813. Each fiduciary who has Maryland taxable income and is required to file a federal income tax…
§
§10–814. Each partnership, as defined in § 761 of the Internal Revenue Code, shall file an income ta…
§
§10–815. (a) Except as provided in subsections (b) and (c) of this section, each individual who reas…
§
§10–816. Each corporation and each partnership that reasonably expects estimated income tax for a ta…
§
§10–817. (a) A person required to withhold income tax under § 10–906 of this title shall file an inc…
§
§10–818. (a) Each organization that is exempt from taxation under § 10-104 of this title and is requ…
§
§10–819. (a) Each limited liability company as defined under Title 4A of the Corporations and Associ…
§
§10–819.1. (a) In this section, “pass–through entity” has the meaning stated in § 10–102.1 of this t…
§
§10–820. (a) (1) Except as provided in paragraph (3) of this subsection, an individual or partnershi…
§
§10–821. (a) (1) A corporation required under Part II of this subtitle to file a return for a taxabl…
§
§10–822. (a) (1) Except as provided in paragraphs (2) and (3) of this subsection, each person requir…
§
§10–823. If the Comptroller finds that good cause exists and subject to § 13-601 of this article, th…
§
§10–824. (a) (1) In this section the following words have the meanings indicated. (2) (i) “Income ta…
§
§10–825. (a) In this section, “participating payee”, “reportable payment transaction”, and “third–pa…
§
§10–827. Each person making payments not reported on a federal information return shall complete and…
§
§10–828. Notwithstanding § 1-302 of the Financial Institutions Article, if the Comptroller requests,…
§
§10–829. A person who pays salary, wages, or other compensation for personal services for which inco…
§
§10–830. Any real estate reporting person who is required to file a return under § 6045 of the Inter…
§
§10–901. (a) Except as otherwise provided in this subtitle, an individual, a partnership, or a corpo…
§
§10–902. (a) Except as otherwise provided in this section, each individual, partnership, or corporat…
§
§10–905. (a) In this Part II of this subtitle the following words have the meanings indicated. (a–1)…
§
§10–906. IN EFFECT (a) Except as provided in § 10–907 of this subtitle, each employer or payor shall…
§
§10–907. (a) Income tax is not required to be withheld at the time wages are paid to a nonresident: …
§
§10–908. (a) An employer shall withhold from the wages of an individual the amount indicated in the …
§
§10–909. The income tax required to be withheld under § 10–908 of this subtitle shall be withheld: (…
§
§10–910. (a) At the time of employment, an employee shall sign and file with the employer an exempti…
§
§10–911. (a) Each employer or payor required under § 10–906 of this subtitle to withhold income tax …
§
§10–912. (a) (1) In this section the following words have the meanings indicated. (2) (i) Except as …
§
§10–913. (a) (1) On or before January 1 of each calendar year, the Comptroller shall publish the max…
§
§ 11-1A-01
§
§ 11-1A-02
§
§ 11-1A-03
§
§ 11-1A-04
§
§ 11-1A-05
§
§ 11-1A-06
§
§11–101. IN EFFECT (a) In this title the following words have the meanings indicated. (a–1) “Accommo…
§
§11–102. (a) Except as otherwise provided in this title, a tax is imposed on: (1) a retail sale in t…
§
§11–103. (a) A rebuttable presumption exists that any sale in the State is subject to the sales and …
§
§11–104. (a) Except as otherwise provided in this section, the sales and use tax rate is: (1) for a …
§
§11–105. (a) (1) Except as provided in subsections (b), (c), and (d) of this section, a vendor who t…
§
§11–106. (a) In this section, “Agreement” means the Streamlined Sales and Use Tax Agreement as adopt…
§
§11–108. The sale or recharge of a prepaid telephone calling arrangement is taxable in the State if:…
§
§11–109. (a) The Comptroller shall publish on the Comptroller’s website, as a general guide for vend…
§
§11–201. (a) The sales and use tax does not apply to a sale of the following items for an agricultur…
§
§11–201.1. (a) In this section, “bulk vending machine” means a vending machine that: (1) contains un…
§
§11–204. (a) The sales and use tax does not apply to: (1) a sale to a cemetery company, as described…
§
§11–205. The sales and use tax does not apply to a sale of: (1) a Maryland State flag; (2) a United …
§
§11–206. (a) (1) In this section the following words have the meanings indicated. (2) “Facility for …
§
§11–207. (a) The sales and use tax does not apply to: (1) a sale of electricity, steam, or artificia…
§
§11–208. (a) The sales and use tax does not apply to: (1) a sale of equipment or machinery that is u…
§
§11–209. (a) The sales and use tax does not apply to a casual and isolated sale by a person who regu…
§
§11–210. (a) The sales and use tax does not apply to a sale of: (1) machinery or equipment used to p…
§
§11–211. (a) The sales and use tax does not apply to: (1) a sale, to or by a physician or hospital, …
§
§11–212. The sales and use tax does not apply to a sale of: (1) fabrication, processing, or service,…
§
§11–213. Except for the first retail sale of the manufactured home, the sales and use tax does not a…
§
§11–214. The sales and use tax does not apply to use of tangible personal property, a digital code, …
§
§11–214.1. (a) In this section: (1) “precious metal bullion or coins” means: (i) any precious metal …
§
§11–215. (a) (1) The sales and use tax does not apply to a sale of art works, electros, electrotypes…
§
§11–216. (a) The sales and use tax does not apply to: (1) a sale for use of tangible personal proper…
§
§11–217. (a) (1) In this section, “research and development” means: (i) basic and applied research i…
§
§11–218. The sales and use tax does not apply to a sale of: (1) a clam or oyster rake, crab bait, cr…
§
§11–219. (a) The sales and use tax does not apply to a personal, professional, or insurance service …
§
§11–220. (a) The sales and use tax does not apply to a sale to the State or a political subdivision …
§
§11–221. (a) The sales and use tax does not apply to: (1) a sale of an admission by a person whose g…
§
§11–222. The sales and use tax does not apply to a sale of deliverable end item testing equipment th…
§
§11–223. The sales and use tax does not apply to a sale of: (1) a bus to a person who uses the bus o…
§
§11–224. The sales and use tax does not apply to a sale of water that is delivered to the buyer thro…
§
§11–225. (a) In this section, “computer program” means a set of statements or instructions to be use…
§
§11–226. (a) (1) In this subsection, “Energy Star product” means an air conditioner, clothes washer …
§
§11–227. (a) (1) In this section the following words have the meanings indicated. (2) (i) “Film prod…
§
§11–228. (a) In this section, “accessory items” includes jewelry, watches, watchbands, handbags, han…
§
§11–229. The sales and use tax does not apply to a sale of electricity, fuel, and other utilities us…
§
§11–230. (a) (1) In this section the following words have the meanings indicated. (2) “Geothermal eq…
§
§11–231. The sales and use tax does not apply to the sale of a right to occupy a room or lodgings as…
§
§11–232. IN EFFECT // EFFECTIVE UNTIL JUNE 30, 2036 PER CHAPTERS 17 AND 18 OF 2023 // (a) (1) In thi…
§
§11–233. The sales and use tax does not apply to a sale of a light rail transit vehicle or related e…
§
§11–235. (a) The sales and use tax does not apply to the cleaning of a commercial or industrial buil…
§
§11–236. (a) (1) In this section the following words have the meanings indicated. (2) (i) “Construct…
§
§11–237. IN EFFECT // EFFECTIVE UNTIL JUNE 30, 2030 PER CHAPTERS 957 AND 958 OF 2024 // The sales an…
§
§11–238. IN EFFECT // EFFECTIVE UNTIL JUNE 30, 2030 PER CHAPTER 639 OF 2020 // (a) (1) In this secti…
§
§11–239. (a) (1) In this section the following words have the meanings indicated. (2) “Data center” …
§
§11–240. (a) In this section: (1) “licensed caterer” means the holder of a food service facility lic…
§
§11–241. (a) (1) In this section the following words have the meanings indicated. (2) (i) “Construct…
§
§11–242. IN EFFECT // EFFECTIVE UNTIL JUNE 30, 2031 PER CHAPTERS 281 AND 282 OF 2021 // (a) (1) In t…
§
§11–243. (a) (1) In this section the following words have the meanings indicated. (2) (i) “Construct…
§
§11–244. The sales and use tax does not apply to a sale of an infant car seat.
§
§11–245. The sales and use tax does not apply to the sale of: (1) medical cannabis under Title 36 of…
§
§11–246. (a) (1) In this section the following words have the meanings indicated. (2) “Emerging tech…
§
§11–301. The sales and use tax is computed on: (1) the taxable price of each separate sale; (2) if a…
§
§11–302. For each retail sale or sale for use other than a sale under § 11–405, § 11–406, or § 11–41…
§
§11–303. (a) A buyer is allowed a depreciation allowance as an adjustment to taxable price if: (1) t…
§
§11–401. (a) A vendor is a trustee for the State and is liable for the collection of the sales and u…
§
§11–402. Subject to § 11–302 of this title, a vendor may: (1) assume or absorb all or any part of th…
§
§11–403. IN EFFECT (a) (1) In this section the following words have the meanings indicated. (2) “Aff…
§
§11–403.1. (a) (1) A marketplace facilitator shall collect the applicable sales and use tax due on a…
§
§11–404. The collection of the sales and use tax on a sale for use in the State is not affected even…
§
§11–405. A vendor who sells tangible personal property, a digital code, a digital product, or a taxa…
§
§11–406. (a) (1) If the nature of a vendor’s business makes the collection of the sales and use tax …
§
§11–407. (a) (1) Except as provided in subsection (c) of this section, on or after July 1, 1993, the…
§
§11–408. (a) If a buyer is required under Subtitle 2 of this title or by regulation to provide a ven…
§
§11–409. Notwithstanding any other provisions of law, before a State agency issues a rebate or simil…
§
§11–410. A marina that sells dyed diesel fuel, as defined in § 11–104(h) of this title: (1) shall pa…
§
§11–411. (a) (1) In this section the following words have the meanings indicated. (2) “Business enti…
§
§11–501. (a) A buyer who fails to pay the sales and use tax on a purchase or use subject to the tax …
§
§11–502. (a) Except as provided in § 11–403.1(a) of this title and § 11–502.1 of this subtitle, each…
§
§11–502.1. (a) Each marketplace facilitator shall complete, under oath, and file with the Comptrolle…
§
§11–502.2. For periods beginning after December 31, 2026, a person shall file a sales and use tax re…
§
§11–502.3. NOT IN EFFECT ** TAKES EFFECT JULY 1, 2027 PER CHAPTER 638 OF 2025 ** (a) In this section…
§
§11–503. If the Comptroller finds that good cause exists and subject to § 13-601 of this article, th…
§
§11–504. (a) A vendor shall keep: (1) complete and accurate records of: (i) all retail sales and sal…
§
§11–505. (a) A transferee or auctioneer in a bulk transfer, as defined in § 6-102 of the Commercial …
§
§11–601. IN EFFECT (a) A buyer who fails to pay the sales and use tax to the vendor for any purchase…
§
§11–701. (a) In this subtitle the following words have the meanings indicated. (b) (1) “Engage in th…
§
§11–702. A person shall be licensed by the Comptroller before the person may: (1) engage in the busi…
§
§11–703. An applicant for a license to engage in the business of an out–of–state vendor, to engage i…
§
§11–704. The Comptroller shall issue to each applicant who meets the requirements of this subtitle a…
§
§11–705. While it is effective, and except as provided under § 11–707(b) of this subtitle, a license…
§
§11–706. (a) Except as otherwise provided in this section, a license is effective until it is: (1) s…
§
§11–707. (a) The Comptroller may issue a special license to an applicant who: (1) is not required to…
§
§11–708. Each licensee shall display the license in each place of business of the licensee in the St…
§
§11–709. Except as otherwise provided in this subtitle, a license may not be transferred.
§
§11–710. Subject to the hearing provisions of § 11-711 of this subtitle, the Comptroller may deny a …
§
§11–711. (a) Except as otherwise provided in § 10-226 of the State Government Article, before the Co…
§
§11–712. A person may not engage in the business of a retail vendor, engage in the business of an ou…
§
§12–101. (a) In this title the following words have the meanings indicated. (b) “Cigarette” means an…
§
§12–102. (a) Except as provided in § 12–104 of this subtitle, a tax is imposed on cigarettes and oth…
§
§12–103. (a) A rebuttable presumption exists that any cigarette or other tobacco product in the Stat…
§
§12–104. (a) “Consumer” means a person who possesses cigarettes or other tobacco products for a purp…
§
§12–105. (a) The tobacco tax rate for cigarettes is: (1) $5.00 for each package of 20 cigarettes; an…
§
§12–201. (a) A manufacturer shall complete and file with the Comptroller a tobacco tax return: (1) o…
§
§12–202. (a) A wholesaler shall complete and file with the Comptroller a tobacco tax return: (1) for…
§
§12–202.1. For periods beginning after December 31, 2026, a person shall file a tobacco tax return e…
§
§12–203. (a) Each wholesaler shall: (1) keep an invoice for each purchase of tax stamps; (2) maintai…
§
§12–204. (a) The Comptroller shall adopt regulations that: (1) require an out–of–state seller to mai…
§
§12–301. In this subtitle, “licensed wholesaler” means a wholesaler who is licensed under Title 16, …
§
§12–302. (a) A manufacturer of sample cigarettes shall pay the tobacco tax on those cigarettes distr…
§
§12–303. (a) (1) A licensed wholesaler may buy tax stamps, in the manner and at the time that the Co…
§
§12–304. (a) A manufacturer that pays the tobacco tax shall indicate prominently on each package of …
§
§12–305. (a) Unless otherwise authorized under this title, a person may not possess, sell, or attemp…
§
§ 13-1A-01
§
§ 13-1A-02
§
§ 13-1A-03
§
§ 13-1A-04
§
§ 13-1A-05
§
§13–101. (a) In this title the following words have the meanings indicated. (b) (1) “Demand response…
§
§13–102. (a) Unpaid tax and interest and penalties on the tax are, from the due date, the personal d…
§
§13–103. (a) A tax collector shall apply a payment under this title first to any penalty and accrued…
§
§13–104. (a) (1) Subject to the approval of the Treasurer and subject to the limitation under paragr…
§
§13–105. Subject to the approval of the Treasurer, the Comptroller by regulation may provide for pay…
§
§13–201. IN EFFECT In this subtitle, “tax information” means: (1) any tax return, information return…
§
§13–202. Except as otherwise provided in this subtitle, an officer, employee, former officer, or for…
§
§13–203. (a) (1) In this subsection, “taxing official” means: (i) a unit or official of another stat…
§
§13–204. In addition to a disclosure allowed under § 13-203 of this subtitle, the Comptroller shall …
§
§13–205. (a) In this section, “taxpayer identity information” means a taxpayer’s: (1) name; (2) addr…
§
§13–206. In addition to a disclosure allowed under § 13-203 of this subtitle, the Comptroller may ma…
§
§13–207. (a) In this section, “income tax return preparer” means a person who: (1) prepares or helps…
§
§13–208. An officer, employee, former officer, or former employee of a person, governmental entity, …
§
§13–301. A tax collector may examine or audit a tax return filed with the tax collector.
§
§13–302. (a) To determine whether a tax return is correct or otherwise to enforce a provision of thi…
§
§13–303. If a person or governmental unit fails to file a tax return as required under this article,…
§
§13–304. If a person fails to comply with a notice and demand for a return the tax collector: (1) ma…
§
§13–401. (a) Except as provided in subsection (b) of this section, if a tax collector examines or au…
§
§13–402. (a) If a notice and demand for a return is made under § 13–303 of this title and the person…
§
§13–403. (a) If a person or governmental unit fails to keep the records required under § 4-202 of th…
§
§13–405. (a) If a person keeps records that do not contain the information required in § 9-209 of th…
§
§13–406. If a person fails to keep the records required under § 9-309 of this article, the Comptroll…
§
§13–407. (a) If a person or governmental unit fails to keep the records required under § 11-504 of t…
§
§13–408. (a) If the Comptroller determines that a person has failed to keep the records of out-of-st…
§
§13–409. (a) If the Internal Revenue Service issues a final determination that increases federal tax…
§
§13–410. A tax collector shall mail a notice of assessment under this title to the person or governm…
§
§13–411. An assessment of tax under this article is prima facie correct.
§
§13–412. If both the seller and buyer are liable for payment of the motor fuel tax or the sales and …
§
§13–413. (a) Interest, penalties, and collection fees shall be assessed and collected in the same ma…
§
§13–501. (a) In this subtitle the following words have the meanings indicated. (b) “Tax Court” means…
§
§13–504. (a) In this section, “state tax”: (1) means a tax that is lawfully imposed by another state…
§
§13–505. A court may not issue an injunction, writ of mandamus, or other process against the State o…
§
§13–508. IN EFFECT (a) Within 30 days after the date on which a notice of assessment of the admissio…
§
§13–509. IN EFFECT (a) Notwithstanding a person’s failure to file a timely application for revision …
§
§13–510. (a) Except as provided in subsection (b) of this section and subject to § 13-514 of this su…
§
§13–511. A register, on behalf of the State, or a person in interest may appeal to the Court of Spec…
§
§13–514. Unless a person has exhausted all available administrative remedies before the appropriate …
§
§13–515. (a) An individual may appear before the Tax Court without a lawyer. (b) The following indiv…
§
§13–516. (a) To appeal to the Tax Court, a person or governmental unit shall file with the Tax Court…
§
§13–517. The Tax Court may require or, on request of a party, allow an amendment to a pleading or mo…
§
§13–518. The Tax Court may require or, on request of a party, allow a party to file a brief or memor…
§
§13–519. The Tax Court shall hear and determine appeals promptly.
§
§13–520. (a) On receipt of a petition, the clerk of the Tax Court immediately shall issue a subpoena…
§
§13–521. (a) A party may take a deposition in or out of the State in the manner provided by law for …
§
§13–522. (a) If, without reasonable cause, a person fails to obey a subpoena, refuses to be sworn, o…
§
§13–523. An appeal before the Tax Court shall be heard de novo and conducted in a manner similar to …
§
§13–524. The Tax Court is not bound by the technical rules of evidence.
§
§13–525. (a) A party may submit to the Tax Court a request for a ruling on a question of law that is…
§
§13–526. (a) Except as provided in subsection (c) of this section, on the request of a party, the Ta…
§
§13–527. (a) The Tax Court shall provide: (1) for recording equipment at all hearings; and (2) on re…
§
§13–528. (a) (1) The Tax Court shall have full power to hear, try, determine, or remand any matter b…
§
§13–529. (a) In each appeal, the Tax Court shall issue a written order that sets forth its decision.…
§
§13–532. (a) (1) A final order of the Tax Court is subject to judicial review as provided for contes…
§
§13–601. (a) Except as otherwise provided in this section, if a person or governmental unit fails to…
§
§13–602. (a) Except as provided in subsections (b) and (c) of this section, a tax collector shall as…
§
§13–603. (a) Except as otherwise provided in this section, if a claim for refund under § 13-901(a)(1…
§
§13–604. (a) The rate of interest for each month or fraction of a month is the percent equal to one–…
§
§13–605. Interest may not be assessed on a penalty.
§
§13–606. (a) For reasonable cause, a tax collector may waive interest on unpaid tax. (b) The Comptro…
§
§13–701. (a) Except as otherwise provided in this subtitle, if a person or governmental unit fails t…
§
§13–702. (a) Except as provided in subsections (b) and (c) of this section, a tax collector shall as…
§
§13–703. (a) If, with the intent to evade the payment of tax, a person, including an officer of a co…
§
§13–704. If, with the intent to evade the payment of tax, a person or governmental unit fails to fil…
§
§13–705. (a) The Comptroller shall assess a penalty not exceeding $500 if: (1) an individual, as def…
§
§13–706. If a person is required to provide an income tax withholding statement under § 10-911 of th…
§
§13–706.1. If a person is required to provide an annual withholding reconciliation report under § 10…
§
§13–707. (a) If an employer or payor, as defined in § 10-905 of this article, willfully fails to wit…
§
§13–708. (a) If, within the period required in a notice and demand for a return, a person or governm…
§
§13–709. (a) If, within 10 days after receipt of a notice and demand for payment of a sales and use …
§
§13–710. If the Comptroller, the Executive Director, or any police officer seizes distilled spirits …
§
§13–711. If a person willfully fails to keep any record required under § 12-203 of this article, the…
§
§13–712. If, with the intent to evade the boxing and wrestling tax, a person sells a program or othe…
§
§13–713. (a) If a person pays a tax, interest, or penalties under this article by a check that is no…
§
§13–714. (a) For reasonable cause, a tax collector may waive a penalty under this subtitle. (b) The …
§
§13–715. (a) (1) Subject to the provisions of paragraph (2) of this subsection, any person who is an…
§
§13–716. (a) The Comptroller shall assess a penalty of 25% of the amount of the underpayment of tax …
§
§13–717. (a) An income tax return preparer who is subject to § 10–824 of this article and who fails …
§
§13–801. (a) Unpaid tax, interest, and penalties shall be first paid and satisfied from the proceeds…
§
§13–802. If the transferee or auctioneer in a bulk transfer fails to file the notice required in § 1…
§
§13–804. (a) (1) In this section the following words have the meanings indicated. (2) (i) “Account” …
§
§13–805. (a) Unpaid tax, interest, and penalties constitute a lien, in favor of the State, extending…
§
§13–806. (a) Unless another date is specified by law and except for a lien under subsection (b) of t…
§
§13–807. (a) A tax collector may file a notice of tax lien with the clerk of the circuit court for t…
§
§13–808. From the date on which a tax lien is filed under § 13-807 of this subtitle, the lien has th…
§
§13–809. (a) A tax lien shall be first paid and satisfied from the proceeds of a sale of any propert…
§
§13–810. (a) If a tax lien is not satisfied or released on or before the 15th day after the notice o…
§
§13–811. (a) (1) In this section the following words have the meanings indicated. (2) “Paymaster”: (…
§
§13–812. (a) (1) In this section the following words have the meanings indicated. (2) “Account”, “ac…
§
§13–815. (a) Within the period allowed in Subtitle 11 of this title, an action to collect tax impose…
§
§13–816. (a) If a tax under this article is not paid when due, the Governor, tax collector, or Treas…
§
§13–817. (a) In an action under § 13-816 of this subtitle, a request for attachment before judgment …
§
§13–818. (a) If the plaintiff in an action under § 13-816 of this subtitle requests, the action shal…
§
§13–821. (a) Notwithstanding any other provision of this title, if a tax collector finds that the co…
§
§13–824. To protect tax revenue, a tax collector may, to the extent allowed or required under § 13-8…
§
§13–825. (a) The Comptroller may require a person whose gross receipts are subject to admissions and…
§
§13–826. The following securities are acceptable: (1) a bond issued by a surety company that is auth…
§
§13–827. When a tax collector requires a person to post security under § 13-825 of this subtitle, th…
§
§13–828. (a) If, within 5 days after the date on which the notice to post security is mailed to a pe…
§
§13–829. (a) Except as provided in subsection (b) of this section, a person shall post the security …
§
§13–830. If the tax, interest, and penalty are not paid when due, the tax collector, without notice …
§
§13–831. (a) Except for a liability that has accrued or will accrue before the date of release or di…
§
§13–832. (a) Subject to the limitation in subsection (b) of this section, if a tax under this articl…
§
§13–834. (a) In this Part VI of this subtitle the following words have the meanings indicated. (b) “…
§
§13–835. (a) The Comptroller, the Executive Director, or a peace officer of the State may: (1) seize…
§
§13–836. (a) (1) If contraband alcoholic beverages or contraband tobacco products are seized: (i) th…
§
§13–837. The owner or another person with an interest in seized property may file a claim for the re…
§
§13–838. (a) A person forfeits any interest, right, or title to property that is seized for violatio…
§
§13–839. (a) If a person files a claim for return of seized alcoholic beverages, cigarettes, other t…
§
§13–840. (a) If a person files with the Comptroller a claim for return of the seized motor fuel or c…
§
§13–841. (a) (1) Contraband alcoholic beverages that are seized under this title and forfeited may b…
§
§13–842. A person who possessed contraband alcoholic beverages, contraband tobacco products, or cont…
§
§13–845. (a) Except as provided in subsection (b) of this section, if the inheritance tax determined…
§
§13–901. (a) A claim for refund may be filed with the tax collector who collects the tax, fee, or ch…
§
§13–902. A claim for refund shall be: (1) made, under oath, in the form that the tax collector requi…
§
§13–903. A claim for refund shall be filed within the time required under § 13-1104 of this title.
§
§13–904. (a) The tax collector shall: (1) investigate each claim for refund; and (2) conduct a heari…
§
§13–905. (a) Subject to the additional provisions under this section, a tax collector shall pay any …
§
§13–906. (a) In this section, “register” means the register of wills of a county. (b) (1) If a perso…
§
§13–908. (a) If the tax collector determines that collection of financial institution franchise tax …
§
§13–909. (a) Without regard to the provisions of § 13-1104 of this title, if the tax collector deter…
§
§13–912. (a) In this part the following words have the meanings indicated. (b) “Central Collection U…
§
§13–913. (a) (1) Except as provided in paragraph (2) of this subsection, for any debt not excepted b…
§
§13–914. (a) At least 30 calendar days before certifying a debt to the Comptroller, the Central Coll…
§
§13–915. (a) (1) A certification by the Central Collection Unit to the Comptroller shall be made on …
§
§13–916. (a) A debtor may request the Central Collection Unit to investigate a debt: (1) after notif…
§
§13–917. (a) (1) After its investigation, if the Central Collection Unit makes a determination adver…
§
§13–918. (a) The Comptroller shall honor income tax refund interception requests in the following or…
§
§13–919. (a) The Secretary of Budget and Management may adopt regulations relating to the referral o…
§
§13–920. (a) In this part the following words have the meanings indicated. (b) “Refund” means an ind…
§
§13–921. (a) Except as provided in subsection (b) of this section, a taxing official may: (1) certif…
§
§13–922. (a) A certification by a taxing official to the Comptroller shall include: (1) the full nam…
§
§13–925. (a) In this part the following words have the meanings indicated. (b) “Local official” mean…
§
§13–926. (a) Except as provided in subsection (b) of this section, a local official may: (1) certify…
§
§13–927. (a) A certification by a local official to the Comptroller shall include: (1) the full name…
§
§13–930. (a) In this part the following words have the meanings indicated. (b) “Federal official” me…
§
§13–931. (a) Except as provided in subsection (b) of this section, a federal official may: (1) certi…
§
§13–932. (a) A certification by a federal official to the Comptroller shall include: (1) the full na…
§
§13–1001. (a) A person who is required to file an admissions and amusement tax return and who willfu…
§
§13–1002. (a) A person who willfully files a false alcoholic beverage tax return is guilty of perjur…
§
§13–1003. (a) A person who is required to file an admissions and amusement tax return and who willfu…
§
§13–1004. (a) An income tax return preparer who willfully prepares, assists in preparing, or causes …
§
§13–1005. (a) A person who is required to pay the admissions and amusement tax and who willfully fai…
§
§13–1006. (a) A person, including an officer of a corporation, who is required to collect the sales …
§
§13–1007. (a) A person who is required to file an income tax withholding return and who willfully fa…
§
§13–1008. (a) A person who is required to pay the admissions and amusement tax and who willfully fai…
§
§13–1009. A person who participates in evading the alcoholic beverage tax is guilty of a crime and, …
§
§13–1010. A person, including an officer of a corporation, who is required to pay the sales and use …
§
§13–1012. (a) A person who willfully makes, causes to be made, or procures an altered or counterfeit…
§
§13–1013. A person who willfully possesses, transports, sells, offers for sale, or allows storage on…
§
§13–1014. (a) (1) A person who willfully possesses, sells, or attempts to sell unstamped or improper…
§
§13–1015. (a) A person who willfully ships, imports, sells into or within, or transports within, thi…
§
§13–1016. A person who engages in the business of a retail vendor or engages in the business of an o…
§
§13–1017. A vendor who holds out to the public that the vendor will absorb or assume the sales and u…
§
§13–1018. An officer, employee, former officer, or former employee of the State, a political subdivi…
§
§13–1019. Any income tax return preparer who discloses information in violation of § 13-207 of this …
§
§13–1020. (a) A person who violates any provision of Title 5 of this article for which there is no s…
§
§13–1021. A person who violates a regulation adopted by the Comptroller to carry out the provisions …
§
§13–1022. A person who willfully fails to take any action that the Comptroller requires under § 10–8…
§
§13–1023. (a) A person who negligently or without reasonable cause fails to provide any information …
§
§13–1024. (a) A person who willfully or with the intent to evade payment of a tax under this article…
§
§13–1025. (a) A person who assaults a tax collector who is performing an official duty is guilty of …
§
§13–1026. An employee or officer of the State, a county, or a municipal corporation who negligently …
§
§13–1027. An employee or officer of the State, a county, or a municipal corporation who willfully fa…
§
§13–1029. A person who violates any provision of Title 9, Subtitle 3 of this article is guilty of a …
§
§13–1030. (a) A person who makes or assists another person to make a false claim for refund of motor…
§
§13–1031. A person who engages in the business of a dealer, a distributor, a special fuel seller, a …
§
§13–1101. (a) Except as otherwise provided in this section, an assessment of financial institution f…
§
§13–1102. (a) Except as provided in subsection (b) of this section, an action to recover admissions …
§
§13–1103. (a) Except as otherwise provided in this section, a tax imposed under this article may not…
§
§13–1104. (a) Except as otherwise provided in this section, a claim for refund under this article ma…