Md. Code, Local Gov't § 20-601

Maryland · Maryland Code, Local Government · Status: effective

Cite this

Citation: Md. Code, Local Gov't § 20-601, Maryland, version 1 as recorded 2026-09-29, yourstate.us, https://yourstate.us/provision/1782860
Permanent ID: ys:prov:1782860@1
SHA-256: 89963944f977e4d938aa7c719501d77bf608d66a97a6b652db266034106031b4

The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.

Full text

(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.