Md. Code Ann., Tax-Gen. § 2-103
Adoption of regulations
Effective Jul 1, 2023Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 2020, c. 359, § 1, eff. June 1, 2020; Acts 2020, c. 360, § 1, eff. June 1, 2020; Acts 2023, c. 450, § 1, eff. July 1, 2023.State of Maryland
- (1) to administer the provisions of the tax laws listed in § 2-102(a) of this subtitle; and
- (2) in cooperation with the Executive Director, to administer the provisions of the tax laws listed in § 2-102(b) of this subtitle.
The Comptroller shall adopt reasonable regulations:
Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 2020, c. 359, § 1, eff. June 1, 2020; Acts 2020, c. 360, § 1, eff. June 1, 2020; Acts 2023, c. 450, § 1, eff. July 1, 2023.
Formerly Art. 56, §§ 136A, 156; Art. 81, §§ 304, 312, 312A, 365, 399, 410, 427, 459.