Maryland § 11-707
Full text of Maryland Maryland Code § 11-707, with citation guidance and answers to common questions.
§ 11-707.
(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, a digital code, a digital product, 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.
Frequently Asked Questions About Maryland § 11-707
What does Maryland Code § 11-707 cover?
Section 11-707 is part of the Maryland Code, the codified statutory law of Maryland. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Maryland § 11-707?
A common citation format is "Maryland Code § 11-707" (Maryland). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Maryland law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Maryland official source linked on this page or consult a licensed Maryland attorney.
How does Maryland § 11-707 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Maryland can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Maryland.