Imposition of tax

  1. Law
  2. Maryland Code
  3. General
  4. Tobacco Tax
  5. Definitions; General Provisions
  6. Imposition of tax

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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.


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