Maryland Statutes
§ 20-601
Maryland § 20-601
This text of Maryland § 20-601 is published on Counsel Stack Legal Research, covering Maryland primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Md. Code Ann., Local Government § 20-601 (2026).
Text
(a)Except as provided in subsection (b) of this section, a county may impose a sales or use tax on controlled dangerous substances as defined in § 5–101 of the Criminal Law Article.
(b)A county may not impose a sales or use tax under subsection (a) of this section on sales by a person who complies with Title 5, Subtitle 3 of the Criminal Law Article.
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Bluebook (online)
Maryland § 20-601, Counsel Stack Legal Research, https://law.counselstack.com/statute/md/glg/20-601.