{"data":{"id":"us-md/md.-code-tax-general-12-202.1","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 12–202.1","heading":"","body":"For periods beginning after December 31, 2026, a person shall file a tobacco tax return electronically.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=12-202.1","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"c95a64dfc7027851c33a153b6b472be8e193c66b885aa618223ad176cb68727d","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-12-202","next":"us-md/md.-code-tax-general-12-203"},"notice":"GroundRules: Original legal text. Not legal advice."}