TAX - GENERAL
- TITLE 1 - DEFINITIONS; GENERAL PROVISIONS
- TITLE 2 - ADMINISTRATION BY COMPTROLLER
- Subtitle 1 - General Duties
- Subtitle 2 - Admissions and Amusement Tax Revenue Distribution
- Subtitle 3 - Alcoholic Beverage Tax Revenue Distribution
- Subtitle 4 - Boxing and Wrestling Tax Refunds
- Subtitle 5 - Financial Institution Franchise Tax Revenue Distribution
- Subtitle 6 - Income Tax Revenue Distribution
- Subtitle 7 - Inheritance Tax Revenue Distribution
- Subtitle 8 - Maryland Estate Tax Revenue Distribution
- Subtitle 9 - Maryland Generation-Skipping Transfer Tax Revenue Distribution
- Subtitle 10 - Motor Carrier Tax Revenue and Fee Distribution
- Subtitle 11 - Motor Fuel Tax Revenue Distribution
- Subtitle 12 - Public Service Company Franchise Tax Refunds
- Subtitle 13 - Sales and Use Tax Revenue Distribution
- Subtitle 14 - Savings and Loan Association Franchise Tax Revenue Distribution
- Subtitle 15 - Tax on Commissions Revenue Distribution
- Subtitle 16 - Tobacco Tax Revenue Distribution
- TITLE 3 - MARYLAND TAX COURT
- Section 3-101 - Definitions.
- Section 3-102 - Established.
- Section 3-103 - Jurisdiction.
- Section 3-104 - Place of hearing.
- Section 3-105 - Miscellaneous powers and duties.
- Section 3-106 - Membership.
- Section 3-107 - Quorum for business; concurrence on appeals.
- Section 3-108 - Chief Judge.
- Section 3-109 - Clerk.
- Section 3-110 - Deputy clerk.
- Section 3-111 - Examiners.
- Section 3-112 - Staff.
- Section 3-113 - Offices.
- TITLE 4 - ADMISSIONS AND AMUSEMENT TAX
- TITLE 5 - ALCOHOLIC BEVERAGE TAX
- TITLE 6 - BOXING AND WRESTLING TAX
- TITLE 7 - DEATH TAXES
- TITLE 8 - FRANCHISE TAXES
- TITLE 9 - FUEL TAXES
- TITLE 10 - INCOME TAX
- Subtitle 1 - Definitions; General Provisions
- Subtitle 2 - Maryland Taxable Income Calculations for Individual
- Subtitle 3 - Maryland Taxable Income Calculations for Corporation
- Subtitle 4 - Special Treatment of Income
- Subtitle 5 - Accounting Period
- Subtitle 6 - Tax Computation
- Subtitle 7 - Income Tax Credits
- Subtitle 8 - Returns and Declarations
- Subtitle 9 - Tax Payment
- TITLE 11 - SALES AND USE TAX
- Subtitle 1 - Definitions; General Provisions
- Subtitle 1A - Special Use Tax on Certain Electricity
- Subtitle 2 - Exemptions
- Subtitle 3 - Tax Computation and Statement
- Subtitle 4 - Tax Collection
- Subtitle 4A - Simplified Sales and Use Tax Administration Act
- Subtitle 5 - Returns and Records
- Subtitle 6 - Tax Payment
- Subtitle 7 - Licensing
- TITLE 12 - TOBACCO TAX
- TITLE 13 - PROCEDURE
- Subtitle 1 - Definitions; General Provisions
- Subtitle 2 - Confidentiality
- Subtitle 3 - Determination of Tax and Enforcement
- Subtitle 4 - Assessments
- Subtitle 5 - Appeals and Judicial Procedures Generally
- Subtitle 6 - Interest
- Subtitle 7 - Penalties
- Subtitle 8 - Collections
- Subtitle 9 - Refunds and Offsets
- Subtitle 10 - Crimes and Offenses
- Subtitle 11 - Limitations