Tax - General (GTG)

Statutes in effect as of October 1, 2026.

Title	Subtitles	Sections	Formats
Title 1. Definitions; General Provisions Md. Code Ann., Tax-Gen. §§ 1-101–1-408	4	24	HTML · MD · XML
Title 2. Administration by Comptroller Md. Code Ann., Tax-Gen. §§ 2-101–2-1603	16	79	HTML · MD · XML
Title 3. Maryland Tax Court Md. Code Ann., Tax-Gen. §§ 3-101–3-113	1	13	HTML · MD · XML
Title 4. Admissions and Amusement Tax Md. Code Ann., Tax-Gen. §§ 4-101–4-301	3	8	HTML · MD · XML
Title 5. Alcoholic Beverage Tax Md. Code Ann., Tax-Gen. §§ 5-101–5-303	3	9	HTML · MD · XML
Title 6. Boxing and Wrestling Tax Md. Code Ann., Tax-Gen. §§ 6-101–6-301	3	7	HTML · MD · XML
Title 7. Death Taxes Md. Code Ann., Tax-Gen. §§ 7-101–7-406	4	58	HTML · MD · XML
Title 7.5. Digital Advertising Gross Revenues Tax Md. Code Ann., Tax-Gen. §§ 7.5-101–7.5-301	3	6	HTML · MD · XML
Title 8. Franchise Taxes Md. Code Ann., Tax-Gen. §§ 8-101–8-417	4	41	HTML · MD · XML
Title 9. Fuel Taxes Md. Code Ann., Tax-Gen. §§ 9-101–9-337	3	51	HTML · MD · XML
Title 10. Income Tax Md. Code Ann., Tax-Gen. §§ 10-101–10-913	9	146	HTML · MD · XML
Title 11. Sales and Use Tax Md. Code Ann., Tax-Gen. §§ 11-101–11-712	8	97	HTML · MD · XML
Title 12. Tobacco Tax Md. Code Ann., Tax-Gen. §§ 12-101–12-305	3	15	HTML · MD · XML
Title 13. Procedure Md. Code Ann., Tax-Gen. §§ 13-101–13-1104	12	175	HTML · MD · XML