§ 12-102. Imposition of tax

MD Tax-Gen Code § 12-102 (2019) (N/A)
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(a)    Except as provided in § 12–104 of this subtitle, a tax is imposed on cigarettes and other tobacco products in the State.

(b)    A county, municipal corporation, special taxing district, or other political subdivision of the State may not impose a tax on cigarettes or other tobacco products.