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Statutes Text

Article - Tax - General


    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)    the admissions and amusement tax;

        (2)    the alcoholic beverage tax;

        (3)    the boxing and wrestling tax;

        (4)    the income tax;

        (5)    the Maryland estate tax;

        (6)    the Maryland generation-skipping transfer tax;

        (7)    the motor carrier tax;

        (8)    the motor fuel tax;

        (9)    the sales and use tax;

        (10)    the savings and loan association franchise tax; and

        (11)    the tobacco tax.