Section 2-102 - Administration generally.
§ 2-102. Administration generally.
In addition to the duties set forth elsewhere in this article and in other articles of the Code, the Comptroller shall administer the laws that relate to:
(1) the admissions and amusement tax;
(2) the alcoholic beverage tax;
(3) the boxing and wrestling tax;
(4) the income tax;
(5) the Maryland estate tax;
(6) the Maryland generation-skipping transfer tax;
(7) the motor carrier tax;
(8) the motor fuel tax;
(9) the sales and use tax;
(10) the savings and loan association franchise tax; and
(11) the tobacco tax.
[An. Code 1957, art. 81, §§ 283, 304; 1988, ch. 2, § 1; ch. 643, § 2; 1994, ch. 692.]