412                               Laws of Maryland                      [Ch. 321

Sec. 2. And be it further enacted, That this Act shall take effect
June 1, 1961.

Approved April 24, 1961.

CHAPTER 321
(Senate Bill 102)

AN ACT to repeal and re-enact, with amendments, Sections 433, 434
and 460 of Article 81 of the Annotated Code of Maryland (1960
Supplement), title "Revenue and Taxes", sub-title "State Tobacco
Tax Act", increasing the rate of taxes imposed on all cigarettes
used, possessed or held in the State of Maryland, providing for the
distribution and use of the proceeds of the tax on cigarettes, re-
pealing any power held by a political sub-division to impose a tax
on cigarettes, removing an obsolete provision concerning the ad-
ministration of the present cigarette tax, ENACTING TEMPO-
RARY AND TRANSITIONAL PROVISIONS FOR THE EN-
FORCEMENT. OF THIS ACT, and relating generally to the taxing
of cigarettes and other tobacco products in this State.

Section 1. Be it enacted by the General Assembly of Maryland,
That Sections 433, 434 and 460 of Article 81 of the Annotated Code
of Maryland (1960 Supplement), title "Revenue and Taxes", sub-
title "State Tobacco Tax Act", be and they are hereby repealed and
re-enacted, with amendments, to read as follows:

433.  Rate.

The rate or amount of tax hereby levied and imposed shall be [One
and one-half (1½) ] three (3) cents for each ten (10) cigarettes or
fractional part thereof.

434.   THE COMPTROLLER SHALL COLLECT ALL TAXES
LEVIED AND IMPOSED UNDER AND PURSUANT TO THE
PROVISIONS OF THIS SUBTITLE, AND SUCH TAXES SHALL
BE PAID BY PURCHASING FROM THE COMPTROLLER
STAMPS OF SUCH DESIGN AND DENOMINATION AS MAY BE
PRESCRIBED BY HIM, EXCEPT AS PROVIDED IN SECTION
457 OF THIS SUBTITLE. IN THE SALE OF SUCH STAMPS,
THE COMPTROLLER SHALL ALLOW A DISCOUNT OF FIVE
(5) PER CENTUM OF THE PURCHASE PRICE THEREOF.

460. Payment of proceeds into special fund; disbursements; em-
ployees.

(a) The Comptroller shall pay into a special fund in the treasury
all taxes, penalties and interest collected and received by him pur-
suant to this sub-title. Such proceeds shall be disbursed upon the
warrant of the Comptroller for the following purposes:

Explanation: Italics indicate new matter added to existing law,

[Brackets] indicate matter stricken from existing law.
CAPITALS indicate amendments to bill.
Strike out indicates matter stricken out of bill.