{"data":{"id":"us-md/md.-code-local-government-20-601","jurisdiction":"us-md","citation":"Md. Code, Local Government § 20–601","heading":"","body":"(a) Except as provided in subsection (b) of this section, a county may impose\na sales or use tax on controlled dangerous substances as defined in § 5–101 of the\nCriminal Law Article.\n(b) A county may not impose a sales or use tax under subsection (a) of this\nsection on sales by a person who complies with Title 5, Subtitle 3 of the Criminal Law\nArticle.","path":["Article - Local Government"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=glg\u0026section=20-601","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T19:59:58Z","sha256":"4ae635baacbe4fbc22b9027ee3a45494ec26d75dcd0bfdc9ee7f9e065be5b1e5","source_id":"us-md","stale":false,"prev":"us-md/md.-code-local-government-20-502","next":"us-md/md.-code-local-government-20-602"},"notice":"GroundRules: Original legal text. Not legal advice."}