Ch. 773 LAWS OF MARYLAND
TAX ON CONTROLLED DANGEROUS SUBSTANCES, AS DEFINED IN ARTICLE 27,
§ 277 OF THE CODE.
(A) EXCEPT AS PROVIDED IN SUBSECTION (B) OF THIS SECTION, A
COUNTY MAY IMPOSE A SALES OR USE TAX ON CONTROLLED DANGEROUS
SUBSTANCES AS DEFINED IN ARTICLE 27, § 277 OF THE CODE.
(B) A SALES OR USE TAX IMPOSED UNDER SUBSECTION (A) OF THIS
SECTION MAY NOT BE IMPOSED ON SALES BY ANY PERSON WHO COMPLIES
WITH ARTICLE 27, § 281 OF THE CODE.
Article 27 - Crimes and Punishments
281.
(a) Every person who manufacturers, distributes, or
dispenses any controlled dangerous substance within the State or
who proposes to engage in the manufacture, distribution, or
dispensing of any controlled dangerous substance within the
State, shall obtain every two years a registration issued by the
Department in accordance with the rules and regulations
promulgated by the Department. Persons registered by the
Department under this subheading to manufacture, distribute or
dispense controlled dangerous substances are authorized to
possess, manufacture, distribute, or dispense such substances
(including any such activity in the conduct of research) to the
extent authorized by their registration and in conformity with
the other provisions of this subheading.
(e) The Department is authorized to inspect the
establishment of a registrant or applicant for registration in
accordance with the rules and regulations promulgated by the
Department.
(f) The Department shall register an applicant to
manufacture or distribute controlled dangerous substances
included in Schedules I through V unless the Department
determines that the issuance of such registration is inconsistent
with the public interest. In determining the public interest,
the following factors shall be considered:
(1) Maintenance of effective controls against
diversion of particular controlled dangerous substances and any
Schedule I or II substance compounded therefrom into other than
legitimate medical, scientific, or industrial channels;
(2) Compliance with applicable State, federal, and
local laws;
(3) Prior conviction record of applicant under
federal, State, and local laws relating to the manufacture,
distribution, or dispensing of such substances;
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