Maryland § 18-301
Full text of Maryland Maryland Code § 18-301, with citation guidance and answers to common questions.
§ 18-301.
Any provision of this subtitle or this division that provides that a tax imposed for the Commission shall be imposed and collected as county taxes are imposed and collected, have the same priority rights, bear the same interest and penalties, and in any other respect be treated the same as a county tax:
(1) applies only to the authority to enforce and collect the tax imposed for the Commission; and
(2) may not be deemed or construed to mean that the tax imposed for the Commission is a county property tax under the Tax – Property Article.
Frequently Asked Questions About Maryland § 18-301
What does Maryland Code § 18-301 cover?
Section 18-301 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 § 18-301?
A common citation format is "Maryland Code § 18-301" (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 § 18-301 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.