Md. Code Ann., Tax-Gen. § 12-301
In this subtitle, “licensed wholesaler” means a wholesaler who is licensed under Title 16, Subtitle 2 of the Business Regulation Article to act as a wholesaler or under Title 16.5, Subtitle 2 of the Business Regulation Article to act as an other tobacco products wholesaler.
Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1992, c. 26, § 2; Acts 2010, c. 388, § 1, eff. May 1, 2011.