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Sales or Use Tax on Controlled Dangerous Substances

This is Subtitle 28 of the Baltimore City Code, titled “Sales or Use Tax on Controlled Dangerous Substances.” It is part of Article 28, titled “Taxes.” It contains 19 laws.

Editor's Note: This subtitle was enacted by Ord. 99-388, effective July 1, 1999. Section 3 of that Ordinance provides that the subtitle “shall remain in effect unless the Maryland General Assembly enacts a Statewide tax on tobacco products; if a Statewide tax on tobacco products becomes effective, this Ordinance is abrogated and of no further force and effect, with no further action required by the Mayor and City Council.” After the enactment of Ord. 99-388, the General Assembly enacted Chapter 121, Laws of Maryland 1999. Section 1 of that Act increases the rate of the preexisting tax on cigarettes; Sections 2 and 3 of the Act impose a new tax on certain other tobacco products. Section 9, in turn, provides that Section 1 (the cigarette tax increase) becomes effective July 1, 1999; Section 8, on the other hand, provides that Sections 2 and 3 (the new Statewide tax on other tobacco products) only become effective July 1, 2000.
§ 28-1
Definitions.
§ 28-2
Tax imposed.
§ 28-3
Rate of tax.
§ 28-4
Exemptions.
§ 28-5
Payment and assessment.
§ 28-6
Interest and civil penalties.
§ 28-7
Tax made a lien.
§ 28-8
Assessment presumed valid and correct.
§ 28-9
Collections.
§ 28-10
Refunds.
§ 28-11
Revisions.
§ 28-12
Appeal of decision on refund or revision.
§ 28-13
Confidentiality of information.
§ 28-14
Liability not abated by death.
§ 28-15
Rules and regulations.
§ 28-16
Judicial assistance.
§ 28-17
Compromise of claims.
§ 28-18
{Reserved}
§ 28-19
Criminal and civil penalties.