164                             LAWS OF MARYLAND                      [CH. 117

of the procedure set forth under Section 352 of Article 81 of the
Annotated Code of Maryland (1957 Edition) which provides for
judicial review of the Comptroller's action in refusing revision of
assessments or refusal of refund.

(d) Any person who fails to follow any step of this review pro-
cedure set forth herein within the time provided shall be absolutely
bound by the Comptroller's last action.

462½. Cigarettes and vehicles confiscated by the Comptroller or
by his authority shall be disposed of by the Comptroller in the fol-
lowing manner:

(1)   Cigarettes shall be sold to State [hospitals] institutions and
to nonprofit charitable institutions at a price and in a manner within
the Comptroller's discretion.

(2)   The proceeds from all such sales shall be handled in the same
manner as tax collected under this subtitle.

(3)  Confiscated vehicles shall be sold at public auction and AFTER
PAYMENT OF (1) THE COSTS OF SUCH SALES AND (2) ANY
BONA FIDE LIENS AGAINST THE VEHICLES, the NET pro-
ceeds from all such sales shall be handled in the same manner as tax
collected under this subtitle.

464. As used in this subtitle the following terms shall mean or
include:

(a)  The word "Cigarette" shall include any roll for smoking made
wholly or in part of tobacco, irrespective of size or shape, and irre-
spective of the tobacco being flavored, adulterated or mixed with any
other ingredient, the wrapper or cover of which is made of paper or
any other substance or material except tobacco.

(b)   "Distributor" shall mean the first [vendor] person licensed
under the provisions of Section 446 who has possession of cigarettes
in this State [for sale in this State.]

(c)   "Wholesaler" shall mean any person who sells cigarettes to
others for resale by them who does not qualify as a distributor under
the definition of "distributor" as contained in this subtitle.

(d)   "Retailer" shall mean any person who sells cigarettes to the
consumer.

(e)   "Sale" shall mean any transfer of title or possession, or both,
exchange or barter, conditional or otherwise, in any manner or by
any means whatsoever for a consideration or any agreement therefor.

(f)   "Person" shall mean an individual, partnership, society, club,
association, joint stock company, corporation, estate, receiver, trus-
tee, assignee, referee, or any other person acting in a fiduciary or
representative capacity, whether appointed by a court or otherwise,
and any other group or combination of individuals acting as a unit.

(g)  "Comptroller" shall mean the Comptroller of the treasury of
Maryland.

(h) "User" shall mean any person who has possession of cigarettes
for any purpose other than the sale thereof or transportation thereof
as allowed by Section 455. [transportation or sale thereof.]