{"data":{"id":"us-md/md.-code-tax-general-2-103","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 2–103","heading":"","body":"The Comptroller shall adopt reasonable regulations:\n(1) to administer the provisions of the tax laws listed in § 2–102(a) of this subtitle; and\n(2) in cooperation with the Executive Director, to administer the provisions of the tax laws listed in § 2–102(b) of this subtitle.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=2-103","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"a55e3112fb4ee3734eaf3483ae82f7c9b8a811f5cc40753d5171b21960781bfc","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-2-102.2","next":"us-md/md.-code-tax-general-2-104"},"notice":"GroundRules: Original legal text. Not legal advice."}