1. (a) In addition to the duties set forth elsewhere in this article and in other articles of the Code, the Comptroller shall administer the laws that relate to:

   1. (1) the admissions and amusement tax;
   2. (2) the boxing and wrestling tax;
   3. (3) the digital advertising gross revenues tax;
   4. (4) the income tax;
   5. (5) the Maryland estate tax;
   6. (6) the Maryland generation-skipping transfer tax;
   7. (7) the motor carrier tax;
   8. (8) the motor fuel tax;
   9. (9) the sales and use tax; and
   10. (10) the savings and loan association franchise tax.

2. (b) In cooperation with the Executive Director, and in addition to the duties set forth elsewhere in this article and in other articles of the Code, the Comptroller shall administer the laws that relate to:

   1. (1) the alcoholic beverage tax; and
   2. (2) the tobacco tax.

Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1988, c. 643, § 2; Acts 1994, c. 692, § 1, eff. Oct. 1, 1994; Acts 2020, c. 359, § 1, eff. June 1, 2020; Acts 2020, c. 360, § 1, eff. June 1, 2020; Acts 2021, c. 37, § 2, eff. March 14, 2021; Acts 2023, c. 450, § 1, eff. July 1, 2023.

Formerly Art. 81, §§ 283, 304.