16                                LAWS OF MARYLAND                          [CH. 1

BY THIS STATE OE ANY POLITICAL SUB-DIVISION THERE-
OF.

EXEMPTIONS

415.     (A) THE TAX HEREBY LEVIED AND IMPOSED
SHALL NOT APPLY TO SALES OR USES WHICH ARE NOT
WITHIN THE TAXING POWER OF THIS STATE UNDER THE
CONSTITUTION OF THE UNITED STATES.

(B) THE TAX HEREBY LEVIED SHALL NOT APPLY TO
FREE DISTRIBUTION OF SAMPLE CIGARETTES IN PACK-
AGES CONTAINING FOUR (4) OR LESS CIGARETTES.

RATE OF TAX

416.   THE RATE OR AMOUNT OF TAX HEREBY LEVIED
AND IMPOSED SHALL BE

ONE AND ONE-HALF (1 1/2) CENTS FOR EACH TEN (10)
CIGARETTES OR FRACTIONAL PART THEREOF.

COLLECTION

417.   THE COMPTROLLER SHALL COLLECT ALL TAXES
LEVIED AND IMPOSED UNDER AND PURSUANT TO THE
PROVISIONS OF THIS SUB-TITLE, AND ALSO SHALL COL-
LECT ANY OTHER TAXES ON CIGARETTES IMPOSED BY
THIS STATE OR ANY POLITICAL SUB-DIVISION THEREOF,
AND SUCH TAXES SHALL BE PAID BY PURCHASING FROM
THE COMPTROLLER STAMPS OF SUCH DESIGN AND DE-
NOMINATION AS MAY BE PRESCRIBED BY HIM, EXCEPT AS
PROVIDED IN SECTION 440 OF THIS SUB-TITLE. IN THE
SALE OF SUCH STAMPS, THE COMPTROLLER SHALL ALLOW
A DISCOUNT OF FIVE (5) PERCENTUM OF THE PURCHASE
PRICE THEREOF WHEN PURCHASED IN QUANTITIES OF
NOT LESS THAN ONE HUNDRED DOLLARS ($100.) FACE
VALUE.

418.   THE COMPTROLLER SHALL BY RULES AND REGU-
LATIONS PROVIDE FOR THE TYPE AND DESIGN OF STAMPS
AND THE METHOD OF AFFIXING THE SAME. THE COMP-
TROLLER IS HEREBY AUTHORIZED TO PROVIDE FOR THE
USE OF ANY TYPE OF STAMP WHICH WILL EFFECTUATE
THE PURPOSES OF THIS SUB-TITLE INCLUDING BUT NOT
LIMITED TO DECALCOMANIA AND METERING DEVICES.

419.   WHERE THE COMPTROLLER, IN HIS DISCRETION,
DEEMS IT NECESSARY TO PROTECT THE REVENUES TO BE
OBTAINED UNDER THE PROVISIONS OF THIS SUB-TITLE,
HE MAY REQUIRE ANY TAXPAYER TO FILE WITH HIM A
BOND ISSUED BY A SURETY COMPANY AUTHORIZED TO DO
BUSINESS IN THIS STATE AND APPROVED BY THE STATE
INSURANCE COMMISSIONER AS TO SOLVENCY AND RE-
SPONSIBILITY, IN SUCH AMOUNTS AS THE COMPTROLLER
MAY FIX TO SECURE THE PAYMENT OF ANY TAX AND/OR
INTEREST OR PENALTIES DUE OR WHICH MAY BECOME
DUE FROM SUCH TAXPAYER. IN THE EVENT THAT THE
COMPTROLLER DETERMINES THAT A TAXPAYER IS TO