THEODORE R. MCKELDIN, GOVERNOR                     23

443.   THE COMPTROLLER SHALL PAY INTO A SPECIAL
FUND IN THE TREASURY ALL TAXES, PENALTIES AND
INTEREST COLLECTED AND RECEIVED BY HIM PURSUANT
TO THIS SUB-TITLE. SUCH PROCEEDS SHALL BE DIS-
BURSED UPON THE WARRANT OF THE COMPTROLLER FOR
THE FOLLOWING PURPOSES:

(A)   SUCH AMOUNT AS MAY BE REQUIRED TO PAY THE
SALARIES AND EXPENSES OF ADMINISTERING THIS SUB-
TITLE UNTIL PROVISION IS MADE THEREFOR IN THE
BUDGET.

(B)  THE COMPTROLLER SHALL SET ASIDE IN A SEPA-
RATE ACCOUNT SUCH AMOUNTS AS HE DEEMS NECES-
SARY TO PROVIDE FOR PAYMENTS OF REFUNDS OF CIGA-
RETTE TAXES.

(C)   THE COMPTROLLER SHALL PAY TO EACH COUNTY
AND THE CITY OF BALTIMORE, THE LOCAL TAX ON CIGA-
RETTES, IF ANY, IMPOSED IN THAT POLITICAL SUB-DIVI-
SION AND COLLECTED BY THE COMPTROLLER UNDER THE
PROVISIONS OF THIS SUB-TITLE, LESS ITS PROPORTION-
ATE AMOUNTS OF THE SALARIES FOR AND EXPENSES OF
ADMINISTERING THE PROVISIONS OF THIS SUB-TITLE,
AND LESS A RESERVE FOR REFUNDS. THE BALANCE
SHALL BE PAID INTO THE GENERAL FUNDS OF THIS
STATE.

(D)  NOTHING CONTAINED IN THIS SECTION SHALL BE
CONSTRUED TO PREVENT THE COLLECTION OF TAXES IM-
POSED ON ANY SUCH CIGARETTES AFTER JULY 1, 1957, IF
SUCH TAXES WERE DUE AND PAYABLE TO ANY POLITI-
CAL SUBDIVISION BEFORE THAT DATE.

444.    BEFORE THE TWENTY-FIRST (21ST) DAY OF AU-
GUST, 1957 AND BEFORE THE TWENTY-FIRST (21ST) DAY
OF EACH MONTH THEREAFTER, EVERY DISTRIBUTOR
WHO IS REQUIRED TO PURCHASE STAMPS UNDER THE
PROVISIONS OF THIS SUB-TITLE SHALL MAKE A RETURN
TO THE COMPTROLLER COVERING HIS SALES DURING THE
PRECEDING CALENDAR MONTH. THE FORM OF THE RE-
TURN SHALL BE PRESCRIBED BY THE COMPTROLLER AND
SHALL CONTAIN SUCH INFORMATION AS MAY DEEM
NECESSARY FOR THE PROPER ADMINISTRATION OF THIS
SUB-TITLE AND THE DISTRIBUTION OF FUNDS HEREUN-
DER. THE RETURN SHALL LIST THE QUANTITY OF CIGA-
RETTES SOLD TO PERSONS IN EACH OF THE COUNTIES
AND THE CITY OF BALTIMORE AND SUCH OTHER INFOR-
MATION AS THE COMPTROLLER MAY REQUIRE.

445.    ANY PERSON WHOSE CIGARETTES HAVE BEEN
SEIZED UNDER SECTION 425 OF THIS SUB-TITLE OR
AGAINST WHOM THE COMPTROLLER HAS MADE AN AS-
SESSMENT OR TO WHOM THE COMPTROLLER HAS REFUSED
TO MAKE A REFUND, MAY OBTAIN A REVIEW OF SUCH
MATTER BY FOLLOWING THE PROCEDURE SET FORTH IN
SECTIONS 347 AND 348 OF ARTICLE 81 OF THE ANNOTATED
CODE OF MARYLAND (1951 EDITION AND 1956 SUPPLE-
MENT) .