THEODORE R. MCKELDIN, GOVERNOR                     15

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SEC. 4. AND BE IT FURTHER ENACTED, THAT THIRTY-
FOUR NEW SECTIONS BE AND THEY ARE HEREBY ADDED
TO ARTICLE 81 OF THE SAID CODE (1951 ED. AND 1956
SUPP.), TITLE "REVENUE AND TAXES", TO BE UNDER A
NEW SUB-TITLE, "STATE TOBACCO TAX ACT", SAID NEW
SECTIONS TO BE KNOWN AS SECTIONS 414 TO 447, INCLU-
SIVE, AND TO FOLLOW IMMEDIATELY AFTER SECTION 413
OF SAID ARTICLE, AND TO READ AS FOLLOWS:

STATE TOBACCO TAX ACT
IMPOSITION

414. (A) IN ADDITION TO ANY AND ALL OTHER TAXES
WHICH HAVE BEEN OR MAY HEREAFTER BE LEVIED AND
IMPOSED BY THE STATE OF MARYLAND, THERE IS HERE-
BY LEVIED AND IMPOSED A TAX TO BE PAID AND COL-
LECTED, AS HEREINAFTER PROVIDED, ON ALL CIGA-
RETTES USED, POSSESSED OR HELD IN THE STATE OF
MARYLAND BY ANY PERSON FOR SALE OR USE IN THE
STATE OF MARYLAND ON OR AFTER JULY 1, 1957.

(B) THE TAX IMPOSED BY THIS SUB-TITLE SHALL BE IN
ADDITION TO AND NOT IN SUBSTITUTION OF ANY OTHER
TAX OR TAXES HERETOFORE OR HEREAFTER IMPOSED