§ 12–301
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Gen. § 12-301 (2026)
Title 12. Tobacco Tax
Subtitle 3. Tax Payment
§ 12–301LinkCopy Citation
In this subtitle, “licensed wholesaler” means a wholesaler who is licensed under Title 16, Subtitle 2 of the Business Regulation Article to act as a wholesaler or under Title 16.5, Subtitle 2 of the Business Regulation Article to act as an other tobacco products wholesaler.