32                                        LAWS OF MARYLAND                             [Ch. 1

in the State of Maryland on and after the effective date
of this Act which bear a tax stamp issued by the
Comptroller of a value less than ten cents (10¢) for each
pack of twenty (20) cigarettes must be stamped with the
additional stamps necessary to make the aggregate value
equal to ten cents (10¢). In lieu of the additional
stamps necessary to make the aggregate tax value equal to
ten cents (10¢), the Comptroller may provide an alternate
method of collecting the additional tax. Except as
provided above on and after the effective date of this
Act, no Maryland stamp shall be used except the stamp
issued by the Comptroller to evidence the Statewide tax
of ten cents (10¢) imposed by this Act.

SECTION 9. AND BE IT FURTHER ENACTED, That, in the
event that any other legislation increasing the rate of
the cigarette tax and/or the tax on certain inheritances
is enacted at the first Special Session of the General
Assembly of 1975 beginning on May 12, 1975, the rate of
the cigarette tax and/or the tax on certain inheritances
shall not exceed in any event the highest rate of these
taxes as imposed by this Act or any other Act enacted at
the Special Session.

SECTION 10. AND BE IT FURTHER ENACTED, That the
State Department of Assessments and Taxation shall
compile and maintain relevant data on the amounts of
credits and a description of the applicants participating
in all tax relief programs of the State or any of its
political subdivisions.

SECTION 11. AND BE IT FURTHER ENACTED, That it is
the intention of the General Assembly of Maryland to
further implement a Statewide program of property tax
relief for persons of low or fixed income within the
State of Maryland as first enacted by Chapter 750 of the
1974 Laws of Maryland; and to this end that a Task Force
be appointed by the Governor of Maryland to consist of
three persons appointed by the Governor, three persons
appointed by the President of the Senate of Maryland, and
three persons appointed by the Speaker of the Maryland
House of Delegates, and that such Task Force shall
prepare and submit no later than December 1, 1975, plans
and recommendations for the further implementation of a
Statewide program of property tax credit relief for all
residents of Maryland.

SECTION 12. AND BE IT FURTHER ENACTED, That this Act
shall take effect June 1, 1975.