The Comptroller shall adopt reasonable regulations:
(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 of the Alcohol and Tobacco Commission, to administer the provisions of the tax laws listed in § 2–102(b) of this subtitle.
Structure Maryland Statutes
Title 2 - Administration by Comptroller
Section 2-102 - Administration Generally
Section 2-105 - Licenses; Evidence of Tax Payment
Section 2-106 - Tax Tables and Schedules
Section 2-107 - Police Authority; Law Enforcement Officers and Prosecutors; Other Units
Section 2-108 - Limitation on Liability for Seizure of Contraband Property or Conveyance
Section 2-109 - Duty to Collect, Account For, and Distribute Tax Revenue
Section 2-111 - Extension of Certain Filing Periods for Individuals Serving in Combat Zones
Section 2-112 - Income Tax Checkoff for Maryland Cancer Fund Contribution
Section 2-113.1 - Income Tax Checkoff for Fair Campaign Financing Fund Contribution
Section 2-114 - Permitted Monitoring and Recording of Telephone Calls
Section 2-115 - Indication of Uninsured Status on Tax Returns