Subtitle 4 - TAX COLLECTION
- Section 11-401 - Vendor
- Section 11-402 - Tax assumption prohibited
- Section 11-403 - Collection from buyer
- Section 11-403.1 - Collection by marketplace facilitator
- Section 11-404 - Events not affecting collection
- Section 11-405 - Collection exception - For sales through vending machines
- Section 11-406 - Collection exception - Prepayment of tax
- Section 11-407 - Collection exception - Direct pay permit for buyer
- Section 11-408 - Collection exception - When buyer required to demonstrate exemption
- Section 11-409 - Rebate program for retail sales
- Section 11-410 - Marina to collect tax on sale of dyed diesel fuel
- Section 11-411 - Refund for sales and use tax paid by qualified business entity under More Jobs for Marylanders Program