reglab/housing_qa huggingface dataset:
MD. Tax - General Code Ann. §  11-501 (2021)
2021 Maryland Statutes|Tax - General|Title 11 - Sales and Use Tax|Subtitle 5 - Returns and Records|Section 11-501 - Returns of Buyer

    (a)    A buyer who fails to pay the sales and use tax on a purchase or use subject to the tax to the vendor as required in § 11–403 of this title or to a marketplace facilitator as required in § 11–403.1 of this title or who is required by regulation to file a return for a purchase or use subject to the tax shall complete, under oath, and file with the Comptroller a sales and use tax return:        (1)    on or before the 20th day of the month that follows the month in which the buyer makes that purchase or use; and        (2)    for other periods and on other dates that the Comptroller specifies, by regulation, including periods in which the buyer does not make any purchase or use subject to the sales and use tax.    (b)    The return shall state for the period that the return covers:        (1)    the total value of the tangible personal property or taxable service that is subject to the sales and use tax; and        (2)    the sales and use tax due.
MD. Tax - General Code Ann. §  11-502 (2021)
2021 Maryland Statutes|Tax - General|Title 11 - Sales and Use Tax|Subtitle 5 - Returns and Records|Section 11-502 - Returns of Vendor

    (a)    Except as provided in § 11–403.1(a) of this title and § 11–502.1 of this subtitle, each vendor shall complete, under oath, and file with the Comptroller a sales and use tax return:        (1)    on or before the 20th day of the month that follows the month in which the vendor makes any retail sale or sale for use; and        (2)    for other periods and on other dates that the Comptroller specifies by regulation, including periods in which the vendor does not make any retail sale or sale for use.    (b)    A return shall state, for the period that the return covers:        (1)    for a vendor making a retail sale in the State:            (i)    the gross proceeds of the business of the vendor;            (ii)    the taxable price of sales on which the sales and use tax is computed; and            (iii)    the sales and use tax due; and        (2)    for a vendor making a sale for use:            (i)    the total value of the tangible personal property or taxable service the use of which became subject to the sales and use tax; and            (ii)    the sales and use tax due.    (c)    If the Comptroller approves, a vendor engaging in more than 1 business in which the vendor makes retail sales or sales for use may file a consolidated return covering the activities of the businesses.
MD. Tax - General Code Ann. §  11-502.1 (2021)
2021 Maryland Statutes|Tax - General|Title 11 - Sales and Use Tax|Subtitle 5 - Returns and Records|Section 11-502.1 - Returns of Marketplace Facilitator

    (a)    Each marketplace facilitator shall complete, under oath, and file with the Comptroller a sales and use tax return:        (1)    on or before the 20th day of the month that follows the month in which a marketplace seller makes any retail sale or sale for use through the marketplace facilitator; and        (2)    for other periods and on other dates that the Comptroller specifies by regulation, including periods in which a marketplace seller does not make any retail sale or sale for use through the marketplace facilitator.    (b)    A return shall state, for the period that the return covers:        (1)    for a marketplace facilitator facilitating a retail sale or a sale for use:            (i)    the marketplace facilitator’s gross revenues from the sales of marketplace sellers that the marketplace facilitator has facilitated and delivered in the State;            (ii)    the taxable price of sales of those marketplace sellers on which the sales and use tax is computed; and            (iii)    the sales and use tax due; and        (2)    for a marketplace facilitator facilitating a sale for use:            (i)    the total value of the tangible personal property or taxable service sold by marketplace sellers the use of which became subject to the sales and use tax; and            (ii)    the sales and use tax due.    (c)    If the Comptroller approves, a marketplace facilitator engaging in more than one business in which the marketplace facilitator facilitates retail sales or sales for use may file a consolidated return covering the activities of the businesses.
MD. Tax - General Code Ann. §  11-503 (2021)
2021 Maryland Statutes|Tax - General|Title 11 - Sales and Use Tax|Subtitle 5 - Returns and Records|Section 11-503 - Extension of Time

    If the Comptroller finds that good cause exists and subject to § 13-601 of this article, the Comptroller may extend the time to file a sales and use tax return for the period that the Comptroller considers reasonable.
MD. Tax - General Code Ann. §  11-504 (2021)
2021 Maryland Statutes|Tax - General|Title 11 - Sales and Use Tax|Subtitle 5 - Returns and Records|Section 11-504 - Records

    (a)    A vendor shall keep:        (1)    complete and accurate records of:            (i)    all retail sales and sales for use; and            (ii)    the sales and use tax collected; and        (2)    other records in the form that the Comptroller requires by regulation, including bills of lading and invoices.    (b)    A vendor shall make the records under subsection (a) of this section available for inspection and examination by the Comptroller at any time during business hours.    (c)    A vendor shall keep the records required under subsection (a) of this section for 4 years, unless the Comptroller:        (1)    consents in writing to an earlier destruction of the records; or        (2)    requires in writing that the records be kept longer.
MD. Tax - General Code Ann. §  11-505 (2021)
2021 Maryland Statutes|Tax - General|Title 11 - Sales and Use Tax|Subtitle 5 - Returns and Records|Section 11-505 - Bulk Transfers

    (a)    A transferee or auctioneer in a bulk transfer, as defined in § 6-102 of the Commercial Law Article, shall mail to the Comptroller the notice to creditors, as required in §§ 6-107 and 6-108 of the Commercial Law Article, whether or not:        (1)    the transferor lists the Comptroller as a creditor; or        (2)    the transferee or auctioneer knows that the transferor owes any sales and use tax.    (b)    If the Comptroller finds that the transferor owes sales and use tax, the Comptroller shall file a claim for sales and use tax due from the transferor at the address required in the notice to creditors.    (c)    If the Comptroller files a claim under subsection (b) of this section, the transferee or auctioneer shall withhold the amount stated in the claim from distribution to the transferor.
MD. Tax - General Code Ann. §  11-701 (2021)
2021 Maryland Statutes|Tax - General|Title 11 - Sales and Use Tax|Subtitle 7 - Licensing|Section 11-701 - Definitions

    (a)    In this subtitle the following words have the meanings indicated.    (b)    (1)    “Engage in the business of an out-of-state vendor” means to sell or deliver tangible personal property or a taxable service for use in the State.        (2)    “Engage in the business of an out-of-state vendor” includes:            (i)    permanently or temporarily maintaining, occupying, or using any office, sales or sample room, or distribution, storage, warehouse, or other place for the sale of tangible personal property or a taxable service directly or indirectly through an agent or subsidiary;            (ii)    having an agent, canvasser, representative, salesman, or solicitor operating in the State for the purpose of delivering, selling, or taking orders for tangible personal property or a taxable service; or            (iii)    entering the State on a regular basis to provide service or repair for tangible personal property.    (c)    (1)    “Engage in the business of a retail vendor” means to sell or deliver tangible personal property or a taxable service in the State.        (2)    “Engage in the business of a retail vendor” includes liquidating a business that sells tangible personal property or a taxable service, when the liquidator holds out to the public that the business is conducted by the liquidator.    (d)    (1)    “License” means a license issued by the Comptroller:            (i)    to engage in the business of an out–of–state vendor;            (ii)    to engage in the business of a retail vendor; or            (iii)    to engage in the business of a marketplace facilitator.        (2)    “License” includes a special license issued under § 11–707 of this subtitle.
MD. Tax - General Code Ann. §  11-702 (2021)
2021 Maryland Statutes|Tax - General|Title 11 - Sales and Use Tax|Subtitle 7 - Licensing|Section 11-702 - License Required

    A person shall be licensed by the Comptroller before the person may:        (1)    engage in the business of an out–of–state vendor in the State;        (2)    engage in the business of a retail vendor in the State; or        (3)    engage in the business of a marketplace facilitator.
MD. Tax - General Code Ann. §  11-703 (2021)
2021 Maryland Statutes|Tax - General|Title 11 - Sales and Use Tax|Subtitle 7 - Licensing|Section 11-703 - Applications for License

    An applicant for a license to engage in the business of an out–of–state vendor, to engage in the business of a retail vendor, or to engage in the business of a marketplace facilitator shall submit an application to the Comptroller:        (1)    for each place of business in the State where the applicant sells tangible personal property or a taxable service;        (2)    if the applicant has no fixed place of business and sells from 1 or more vehicles, for each vehicle; or        (3)    if the applicant has no fixed place of business and does not sell from a vehicle, for the place designated as the address to which notices are to be mailed.
MD. Tax - General Code Ann. §  11-704 (2021)
2021 Maryland Statutes|Tax - General|Title 11 - Sales and Use Tax|Subtitle 7 - Licensing|Section 11-704 - Issuance of Licenses

    The Comptroller shall issue to each applicant who meets the requirements of this subtitle a license for each place of business designated in the application.
MD. Tax - General Code Ann. §  11-705 (2021)
2021 Maryland Statutes|Tax - General|Title 11 - Sales and Use Tax|Subtitle 7 - Licensing|Section 11-705 - Scope of License

    While it is effective, and except as provided under § 11–707(b) of this subtitle, a license authorizes the licensee:        (1)    to engage in the business of an out–of–state vendor;        (2)    to engage in the business of a retail vendor; or        (3)    to engage in the business of a marketplace facilitator.
MD. Tax - General Code Ann. §  11-706 (2021)
2021 Maryland Statutes|Tax - General|Title 11 - Sales and Use Tax|Subtitle 7 - Licensing|Section 11-706 - Term of License

    (a)    Except as otherwise provided in this section, a license is effective until it is:        (1)    surrendered by the licensee; or        (2)    revoked for cause by the Comptroller.    (b)    (1)    If a partnership that is licensed to engage in the business of a retail vendor is dissolved by the death of a partner, the surviving partner or partners may operate under the license for not more than 60 days after the date of dissolution.        (2)    If a person who is licensed to engage in the business of a retail vendor dies, the heirs or legal representative of the licensee may operate under the license for the period of time necessary for the administration of the licensee’s estate.        (3)    If a person who is licensed to engage in the business of a retail vendor declares bankruptcy, the receiver or trustee in bankruptcy may operate under the license for the period of time necessary for the administration of the licensee’s assets.        (4)    If 2 or more persons who constitute a single vendor licensed to engage in the business of a retail vendor operate at 1 place of business under 1 license, the retirement of 1 or more persons from the business or the addition of 1 or more persons to the business will not affect the license or require a new license for the place of business.
MD. Tax - General Code Ann. §  11-707 (2021)
2021 Maryland Statutes|Tax - General|Title 11 - Sales and Use Tax|Subtitle 7 - Licensing|Section 11-707 - Special License to Collect Tax

    (a)    The Comptroller may issue a special license to an applicant who:        (1)    is not required to be licensed as an out-of-state vendor or a retail vendor;        (2)    operates out of the State and sells tangible personal property or a taxable service for use in the State; and        (3)    submits to the Comptroller an application on the form that the Comptroller requires.    (b)    While it is effective, a special license authorizes the licensee to collect the sales and use tax.
MD. Tax - General Code Ann. §  11-708 (2021)
2021 Maryland Statutes|Tax - General|Title 11 - Sales and Use Tax|Subtitle 7 - Licensing|Section 11-708 - Display of License

    Each licensee shall display the license in each place of business of the licensee in the State.
MD. Tax - General Code Ann. §  11-709 (2021)
2021 Maryland Statutes|Tax - General|Title 11 - Sales and Use Tax|Subtitle 7 - Licensing|Section 11-709 - Transfer of License

    Except as otherwise provided in this subtitle, a license may not be transferred.
MD. Tax - General Code Ann. §  11-710 (2021)
2021 Maryland Statutes|Tax - General|Title 11 - Sales and Use Tax|Subtitle 7 - Licensing|Section 11-710 - Denials, Reprimands, Suspensions, and Revocations -- Grounds

    Subject to the hearing provisions of § 11-711 of this subtitle, the Comptroller may deny a license to any applicant, reprimand any licensee, or suspend or revoke a license:         (1)    if the applicant or licensee:            (i)    fraudulently or deceptively obtains or attempts to obtain a license for the applicant or licensee or for another; or            (ii)    fraudulently or deceptively uses a license; or        (2)    for cause.
MD. Tax - General Code Ann. §  11-711 (2021)
2021 Maryland Statutes|Tax - General|Title 11 - Sales and Use Tax|Subtitle 7 - Licensing|Section 11-711 - Denials, Reprimands, Suspensions, and Revocations -- Hearings

    (a)    Except as otherwise provided in § 10-226 of the State Government Article, before the Comptroller takes an action under § 11-710 of this subtitle, the Comptroller shall give the person against whom the action is contemplated an opportunity for a hearing before the Comptroller.    (b)    The Comptroller shall give notice and hold the hearing in accordance with Title 10, Subtitle 2 of the State Government Article.    (c)    The Comptroller may administer oaths in connection with any proceeding under this section.
MD. Tax - General Code Ann. §  11-712 (2021)
2021 Maryland Statutes|Tax - General|Title 11 - Sales and Use Tax|Subtitle 7 - Licensing|Section 11-712 - Prohibited Act

    A person may not engage in the business of a retail vendor, engage in the business of an out–of–state vendor, or engage in the business of a marketplace facilitator without a license issued by the Comptroller under this subtitle.
MD. Tax - General Code Ann. §  12-101 (2021)
2021 Maryland Statutes|Tax - General|Title 12 - Tobacco Tax|Subtitle 1 - Definitions; General Provisions|Section 12-101 - Definitions

    (a)    In this title the following words have the meanings indicated.    (b)    “Cigarette” means any size or shaped roll for smoking that is made of tobacco or tobacco mixed with another ingredient and wrapped in paper or in any other material except tobacco.    (c)    “Manufacturer” means a person who acts as a manufacturer as defined in § 16–201 of the Business Regulation Article or as an other tobacco products manufacturer as defined in § 16.5–101 of the Business Regulation Article.    (d)    “Other tobacco product” means:        (1)    any cigar or roll for smoking, other than a cigarette, made in whole or in part of tobacco; or        (2)    any other tobacco or product made primarily from tobacco, other than a cigarette, that is intended for consumption by smoking or chewing or as snuff.    (e)    “Other tobacco products retailer” means a person authorized under § 16.5–205(b) of the Business Regulation Article to purchase other tobacco products on which the tobacco tax has not been paid.    (f)    “Out–of–state seller” means a person located outside the State that sells, holds for sale, ships, or delivers premium cigars or pipe tobacco to consumers in the State if, during the previous calendar year or the current calendar year:        (1)    the person’s gross revenue from the sale of premium cigars or pipe tobacco in the State exceeds $100,000; or        (2)    the person sold premium cigars or pipe tobacco into the State in 200 or more separate transactions.    (g)    “Pipe tobacco” has the meaning stated in § 16.5–101 of the Business Regulation Article.    (h)    “Premium cigars” has the meaning stated in § 16.5–101 of the Business Regulation Article.    (i)    “Sell” means to exchange or transfer, or to make an agreement to exchange or transfer, title or possession of property, in any manner or by any means, for consideration.    (j)    “Tax stamp” means a device in the design and denomination that the Comptroller authorizes by regulation for the purpose of being affixed to a package of cigarettes as evidence that the tobacco tax is paid.    (k)    “Tobacconist” means a person authorized under § 16.5–205(e) of the Business Regulation Article to purchase other tobacco products on which the tobacco tax has not been paid.    (l)    “Unstamped cigarettes” means a package of cigarettes to which tax stamps are not affixed in the amount and manner required in § 12–304 of this title.    (m)    “Wholesale price” means the price for which a wholesaler buys other tobacco products, exclusive of any discount, trade allowance, rebate, or other reduction.    (n)    “Wholesaler” means, unless the context requires otherwise, a person who acts as a wholesaler as defined in § 16–201 of the Business Regulation Article or as an other tobacco products wholesaler as defined in § 16.5–101 of the Business Regulation Article.
MD. Tax - General Code Ann. §  12-102 (2021)
2021 Maryland Statutes|Tax - General|Title 12 - Tobacco Tax|Subtitle 1 - Definitions; General Provisions|Section 12-102 - Imposition of Tax

    (a)    Except as provided in § 12–104 of this subtitle, a tax is imposed on cigarettes and other tobacco products in the State.    (b)    A county, municipal corporation, special taxing district, or other political subdivision of the State may not impose a tax on cigarettes or other tobacco products.
MD. Tax - General Code Ann. §  12-103 (2021)
2021 Maryland Statutes|Tax - General|Title 12 - Tobacco Tax|Subtitle 1 - Definitions; General Provisions|Section 12-103 - Presumption of Taxability; Contraband Tobacco Products; Burden of Proof

    (a)    A rebuttable presumption exists that any cigarette or other tobacco product in the State is subject to the tobacco tax.    (b)    Cigarettes or other tobacco products are contraband tobacco products if they:        (1)    are possessed or sold in the State in a manner that is not authorized under this title or under Title 16 or Title 16.5 of the Business Regulation Article; or        (2)    are transported by vehicle in the State by a person who does not have, in the vehicle, the records required by § 16–219 or § 16.5–215 of the Business Regulation Article for the transportation of cigarettes or other tobacco products.    (c)    A person who possesses cigarettes or other tobacco products has the burden of proving that the cigarettes or other tobacco products are not subject to the tobacco tax.
MD. Tax - General Code Ann. §  12-104 (2021)
2021 Maryland Statutes|Tax - General|Title 12 - Tobacco Tax|Subtitle 1 - Definitions; General Provisions|Section 12-104 - Exemptions

    (a)    “Consumer” means a person who possesses cigarettes or other tobacco products for a purpose other than selling or transporting the cigarettes or other tobacco products.    (b)    The tobacco tax does not apply to:        (1)    cigarettes that a licensed wholesaler under Title 16 of the Business Regulation Article is holding for sale outside the State or to a United States armed forces exchange or commissary;        (2)    other tobacco products that an other tobacco products wholesaler licensed under Title 16.5 of the Business Regulation Article is holding for sale outside the State or to a United States armed forces exchange or commissary; or        (3)    cigarettes or other tobacco products that:            (i)    a consumer brings into the State:                1.    if the quantity brought from another state does not exceed other tobacco products having a retail value of $100 or 5 cartons of cigarettes; or                2.    if the quantity brought from a United States armed forces installation or reservation does not exceed other tobacco products having a retail value of $100 or 5 cartons of cigarettes;            (ii)    a person is transporting by vehicle in the State if the person has, in the vehicle, the records required by § 16–219 or § 16.5–215 of the Business Regulation Article for the transportation of cigarettes or other tobacco products; or            (iii)    are held in storage in a licensed storage warehouse on behalf of a licensed cigarette manufacturer or an other tobacco products manufacturer.
MD. Tax - General Code Ann. §  12-105 (2021)
2021 Maryland Statutes|Tax - General|Title 12 - Tobacco Tax|Subtitle 1 - Definitions; General Provisions|Section 12-105 - Tax Rates

    (a)    The tobacco tax rate for cigarettes is:        (1)    $1.00 for each package of 10 or fewer cigarettes;        (2)    $2.00 for each package of at least 11 and not more than 20 cigarettes;        (3)    10.0 cents for each cigarette in a package of more than 20 cigarettes; and        (4)    10.0 cents for each cigarette in a package of free sample cigarettes.    (b)    (1)    Except as provided in paragraph (2) of this subsection, the tobacco tax rate for other tobacco products is 30% of the wholesale price of the tobacco products.        (2)    (i)    In this paragraph, “premium cigars” has the meaning stated in § 16.5–101 of the Business Regulation Article.            (ii)    Except as provided in subparagraph (iii) of this paragraph, the tobacco tax rate for cigars is 70% of the wholesale price of the cigars.            (iii)    The tobacco tax rate for premium cigars is 15% of the wholesale price of the premium cigars.
MD. Tax - General Code Ann. §  12-201 (2021)
2021 Maryland Statutes|Tax - General|Title 12 - Tobacco Tax|Subtitle 2 - Returns and Records|Section 12-201 - Returns of Manufacturers and Licensed Storage Warehouse Operators

    (a)    A manufacturer shall complete and file with the Comptroller a tobacco tax return:        (1)    on or before the 15th day of the month that follows the month in which the manufacturer distributes in the State free sample cigarettes of the manufacturer; and        (2)    if the Comptroller so specifies, by regulation, on other dates for each month in which the manufacturer does not distribute any sample cigarettes.    (b)    A licensed other tobacco products manufacturer shall file the information return that the Comptroller requires.    (c)    A licensed storage warehouse operator and a licensed other tobacco products storage warehouse operator shall file the information return that the Comptroller requires.