{"data":{"id":"us-md/md.-code-tax-general-11-409","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 11–409","heading":"","body":"Notwithstanding any other provisions of law, before a State agency issues a rebate or similar instrument or authorizes a rebate or similar instrument to be issued by a nongovernmental entity to reduce the cost of a retail sale of household appliances under a program to promote energy efficiency, the State agency or nongovernmental entity shall require the buyer of a household appliance to certify that:\n(1) the household appliance was purchased at a retail sale in the State; or\n(2) the buyer paid the applicable State sales and use tax.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=11-409","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"8188b8bb2c244e81ef13c1d0195ff66d0d6bacc34ea1939c4ba925c40a8387a1","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-11-408","next":"us-md/md.-code-tax-general-11-410"},"notice":"GroundRules: Original legal text. Not legal advice."}