Md. Code, Tax-Gen. § 2-102

Current with changes from the 2024 Legislative Session

Section 2-102 - Administration generally

(a) 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:

(1) the admissions and amusement tax;

(2) the boxing and wrestling tax;

(3) the digital advertising gross revenues tax;

(4) the income tax;

(5) the Maryland estate tax;

(6) the Maryland generation-skipping transfer tax;

(7) the motor carrier tax;

(8) the motor fuel tax;

(9) the sales and use tax; and

(10) the savings and loan association franchise tax.

(b) 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:

(1) the alcoholic beverage tax; and

(2) the tobacco tax.

Md. Code, TG § 2-102

Amended by 2023 Md. Laws, Ch. 450, Sec. 1, eff. 7/1/2023.

Amended by 2021 Md. Laws, Ch. 37, Sec. 2, eff. 3/12/2021.

Amended by 2020 Md. Laws, Ch. 360, Sec. 1, eff. 6/1/2020.

Amended by 2020 Md. Laws, Ch. 359, Sec. 1, eff. 6/1/2020.