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<section article="gtg" article_name="Tax - General" number="2-102" title_number="2" title_name="Administration by Comptroller" subtitle_number="1" subtitle_name="General Duties">
  <level label="a">
    <text>In addition to the duties set forth elsewhere in this article and in other articles of the Code, the Comptroller shall administer the laws that relate to:</text>
    <level label="1">
      <text>the admissions and amusement tax;</text>
    </level>
    <level label="2">
      <text>the boxing and wrestling tax;</text>
    </level>
    <level label="3">
      <text>the digital advertising gross revenues tax;</text>
    </level>
    <level label="4">
      <text>the income tax;</text>
    </level>
    <level label="5">
      <text>the Maryland estate tax;</text>
    </level>
    <level label="6">
      <text>the Maryland generation–skipping transfer tax;</text>
    </level>
    <level label="7">
      <text>the motor carrier tax;</text>
    </level>
    <level label="8">
      <text>the motor fuel tax;</text>
    </level>
    <level label="9">
      <text>the sales and use tax; and</text>
    </level>
    <level label="10">
      <text>the savings and loan association franchise tax.</text>
    </level>
  </level>
  <level label="b">
    <text>In cooperation with the Executive Director, and in addition to the duties set forth elsewhere in this article and in other articles of the Code, the Comptroller shall administer the laws that relate to:</text>
    <level label="1">
      <text>the alcoholic beverage tax; and</text>
    </level>
    <level label="2">
      <text>the tobacco tax.</text>
    </level>
  </level>
</section>
