Maryland Statutes
Title 20 - Taxes and Development Impact Fees
Subtitle 3 - Coal Taxes

Section 20-301 - Scope of Subtitle - This subtitle applies only to code counties and Garrett County.

Section 20-302 - Imposition of Tax - For each fiscal year, a county shall impose a tax...

Section 20-303 - Tax Rate - The tax rate is 30 cents for each ton of...

Section 20-304 - Exemption - (a) (1) In this subsection, “surface mining related activities” does...

Section 20-305 - Deposit of Tax Revenue - A county tax collector shall deposit in the general fund...

Section 20-306 - Municipality Share - (a) (1) Each year the governing body of a county...

Section 20-307 - Liens - (a) To the extent recorded with the clerk of the...

Section 20-308 - Interest and Penalties for Late Payment - A county that imposes a tax under this subtitle may...

Section 20-309 - Regulations - The county tax collector may adopt regulations necessary to carry...