<?xml version='1.0' encoding='utf-8'?>
<section article="gtg" article_name="Tax - General" number="11-402" title_number="11" title_name="Sales and Use Tax" subtitle_number="4" subtitle_name="Tax Collection">
  <text>Subject to § 11–302 of this title, a vendor may:</text>
  <level label="1">
    <text>assume or absorb all or any part of the sales and use tax imposed on a retail sale or use; and</text>
  </level>
  <level label="2">
    <text>pay that sales and use tax on behalf of the buyer.</text>
  </level>
</section>
