§ 2–103
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Gen. § 2-103 (2026)
Title 2. Administration by Comptroller
Subtitle 1. General Duties
§ 2–103LinkCopy Citation
The Comptroller shall adopt reasonable regulations:
(1)
to administer the provisions of the tax laws listed in § 2–102(a) of this subtitle; and
(2)
in cooperation with the Executive Director, to administer the provisions of the tax laws listed in § 2–102(b) of this subtitle.