In this subtitle, “licensed wholesaler” means a wholesaler who is licensed under Title 16, Subtitle 2 of the Business Regulation Article to act as a wholesaler or under Title 16.5, Subtitle 2 of the Business Regulation Article to act as an other tobacco products wholesaler.
§ 12-301
Md. Code, Tax - General § 12-301, under Article — Tax - General.
Md. Code, Tax - General § 12-301