Maryland Code, TAX – GENERAL 2-103
Current as of: 2023 | Check for updates
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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 of the Alcohol and Tobacco Commission, to administer the provisions of the tax laws listed in § 2-102(b) of this subtitle.