§ 20-601. County tax on controlled dangerous substances

MD Local Gov Code § 20-601 (2019) (N/A)
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(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.