<?xml version='1.0' encoding='utf-8'?>
<section article="gtg" article_name="Tax - General" number="2-103" title_number="2" title_name="Administration by Comptroller" subtitle_number="1" subtitle_name="General Duties">
  <text>The Comptroller shall adopt reasonable regulations:</text>
  <level label="1">
    <text>to administer the provisions of the tax laws listed in § 2–102(a) of this subtitle; and</text>
  </level>
  <level label="2">
    <text>in cooperation with the Executive Director, to administer the provisions of the tax laws listed in § 2–102(b) of this subtitle.</text>
  </level>
</section>
