About Statutes

This page accesses the Code of Maryland (Statutes) and the Maryland Municipal Charters and Resolutions as compiled and maintained by the Department of Legislative Services.

The Code is arranged by and organized into “Articles” (e.g. Transportation Article), which are further subdivided into “titles”, “subtitles”, “sections”, “subsections”, “paragraphs”, subparagraphs”, etc.

Note that the “official” compilation of the laws (Chapters) enacted at each session of the General Assembly is published by the State as the “Laws of Maryland”, commonly referred to as the “Session Laws”. The Session Laws for each session are compiled chronologically by chapter number and serve as the source law from which the statutes accessed here are derived.

While the “Laws of Maryland” (Session Laws) constitute the official laws of the State, this Code and the annotated versions noted below are accepted as “evidence” of the law in all State courts and by all public offices and officials (See § 10-201 of the Courts & Judicial Proceedings Article). However, in the event of a conflict between the Code and the Session Laws, the Session Laws prevail.

Note: Annotated versions of the Code, published by LexisNexis and West, are available in book and online formats. These Annotated Codes include references to case law, related citations, and explanatory notations.

The Municipal Charters are updated each year by incorporating all charter resolutions received by the Department through May 31 of that year. Individual Municipal Resolutions are published to the General Assembly website as they are received by the Department.

Statute Text

Article - Tax - General
(a)   Authorized employees of the Field Enforcement Bureau of the Comptroller’s Office:
(1)   shall be individuals who are sworn police officers; and
(2)   have all the powers, duties, and responsibilities of a peace officer for the purpose of enforcing the laws pertaining to:
(i)   alcoholic beverage tax;
(ii)   tobacco tax;
(iii)   motor fuel tax;
(iv)   motor carrier tax;
(v)   motor fuel and lubricants; and
(vi)   transient vendors within the meaning of Subtitle 20A of Title 17 of the Business Regulation Article.
(b)    (1)   The Department of State Police shall help the Field Enforcement Bureau in enforcing the motor carrier tax, motor fuel tax and motor fuel and lubricants laws.
(2)   The Comptroller shall pay the salaries and expenses of all Department of State Police staff assigned to the Field Enforcement Bureau.
(c)    (1)    (i)   Except for the Sheriff, constables and bailiffs of Baltimore County, each law enforcement officer shall enforce the alcoholic beverage tax and tobacco tax laws.
(ii)   A State’s Attorney or other prosecutor may prosecute alleged violations of the alcoholic beverage tax or tobacco tax laws.
(2)   The Field Enforcement Bureau:
(i)   shall advise a State’s Attorney and law enforcement officers about enforcement problems; and
(ii)   otherwise may work cooperatively with law enforcement officers and prosecutors to carry out the duties of the unit.
(3)   This subsection does not restrict the appropriation of money by a political subdivision of the State to aid in the enforcement of the alcoholic beverage tax and tobacco tax laws.
(d)    (1)   Each unit of the State government shall cooperate with the Comptroller’s Office by making available, on request, any information in the unit’s possession as may be of assistance in the administration and enforcement of the motor carrier tax, motor fuel tax, and motor fuel and lubricants laws.
(2)   The Field Enforcement Bureau shall cooperate with and help the federal government, other states, and local governments and law enforcement personnel of those jurisdictions to enforce the motor carrier tax, motor fuel tax, and motor fuel and lubricants laws.