# § 18-3 Administration.

Current through 2026-07-17. Source: City of Balt., Md., Ord. 26-129. Published by the Baltimore City Department of Legislative Reference.

## § 18-3 Administration.

Balt., Md., Code art. 28, § 18-3 (2026)

The income tax imposed by this subtitle:

(1) shall be collected in the same manner and at the same time as the income tax imposed by the State is collected; and

(2) shall be administered in accordance with, and subject to, the applicable provisions of the State Tax-General Article.

*History: Ord. 71-1061*