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Maryland Statutes

Subtitle 1 - Definitions; General Provisions

  • Section 5-101 - Definitions.
  • Section 5-102 - Imposition of tax.
  • Section 5-103 - Presumption of taxability; contraband alcoholic beverage; burden of proof.
  • Section 5-104 - Exemptions.
  • Section 5-105 - Tax rates.

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