§ 20–601
Statutes in effect as of October 1, 2026.
Md. Code Ann., Local Gov't § 20-601 (2026)
Title 20. Taxes and Development Impact Fees
Subtitle 6. Sales and Use Taxes; User Fees; Gross Receipts Tax
§ 20–601LinkCopy Citation
(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.