160                             LAWS OF MARYLAND                      [CH. 116

SECTION 4. AND BE IT FURTHER ENACTED, THAT THIS
ACT IS HEREBY DECLARED TO BE AN EMERGENCY MEAS-
URE AND NECESSARY FOR THE IMMEDIATE PRESERVA-
TION OF THE PUBLIC HEALTH AND SAFETY AND HAVING
BEEN PASSED BY A YEA AND NAY VOTE SUPPORTED BY
THREE-FIFTHS OF ALL THE MEMBERS ELECTED TO EACH
OF THE TWO HOUSES OF THE GENERAL ASSEMBLY, THE
SAME SHALL TAKE EFFECT FROM THE DATE OF ITS
PASSAGE.

Approved March 29, 1966.

CHAPTER 117
(Senate Bill 205)

AN ACT to add a new sub-section to Article 81, Section 432, of the
Annotated Code of Maryland (1965 Replacement Volume), title
"Revenue and Taxes", subtitle "State Tobacco Tax Act", to be
known as Section 432 (d) to provide an exemption for cigarettes
being transported under certain conditions; and to repeal and re-
enact, with amendments, Sections 431, 434, 437, 438, 455, 4591/2,
462, 462½ and 464 of Article 81 of the Annotated Code of Mary-
land (1965 Replacement Volume), title "Revenue and Taxes", sub-
title "State Tobacco Tax Act", AND TO ADD A NEW SECTION
455½ TO SAID TITLE AND SUBTITLE, TO FOLLOW IMME-
DIATELY AFTER SECTION 455 THEREOF, to clarify the impo-
sition section of the Act; to amend the provision for affixation of
stamps; to add additional cross-references in Section 438; to elimi-
nate an obsolete provision relating to unstamped cigarettes in the
possession of retail dealers; to clarify the provisions relating to
transportation of cigarettes; to provide that a peace officer may
under certain conditions stop vehicles transporting cigarettes; to
provide for the confiscation of vehicles under certain conditions; to
provide a review for any person whose vehicle has been confis-
cated; MODIFYING THE PROVISIONS OF SECTIONS 455 AND
463 OF THIS LAW IN RELATION TO ARREST FOR AND
THE ENFORCEMENT OF THESE PROVISIONS; and to pro-
vide for the disposition of confiscated vehicles; to change the
definition of "Distributor" and "User"; to make certain technical
changes in the aforesaid sections and to repeal Section 457 which
serves no purpose in the Act.; AND MAKING THE OFFENSE
OF ILLEGALLY TRANSPORTING CIGARETTES A FELONY.

Section 1. Be it enacted by the General Assembly of Maryland,
That a new sub-section to be known as Section 432 (d) be and it is
hereby added to Article 81 of the Annotated Code of Maryland (1965
Replacement Volume), title "Revenue and Taxes", subtitle "State
Tobacco Tax Act", to follow immediately after Section 432 (c)
thereof and to read as follows:

432 (d). The tax hereby levied and imposed shall not apply to cig-
arettes while being transported under such conditions that they are
not deemed contraband under the provisions of Section 455 of this
subtitle.