Maryland Statutes
Subtitle 3 - Taxes
Section 18-301 - Construction of Subtitle

Any provision of this subtitle or this division that provides that a tax imposed for the Commission shall be imposed and collected as county taxes are imposed and collected, have the same priority rights, bear the same interest and penalties, and in any other respect be treated the same as a county tax:
        (1)    applies only to the authority to enforce and collect the tax imposed for the Commission; and
        (2)    may not be deemed or construed to mean that the tax imposed for the Commission is a county property tax under the Tax – Property Article.

Structure Maryland Statutes