MARVIN MANDEL, Governor                            41

(b) After July 1, 1961, no political subdivision of
this State shall have any power or authority to impose a
tax upon cigarettes, whether under a public general or
public local law. Any such law which grants or purports
to grant such power or authority to a political
subdivision is repealed on July 1, 1961. However
nothing in this subsection shall be construed to prevent
the collection of taxes imposed on cigarettes after July
1, 1961, if such taxes were due and payable to any
political subdivision on or before that date.

SECTION 3. AND BE IT FURTHER ENACTED, That for the
fiscal year 1976 only, and from only those funds provided
by the proceeds of the increase in the tax on certain
inheritances, adjustments in the definition of net
income, additional quarterly withholding tax collections,
the increase in the tax on cigarettes and change in
distribution of the cigarette tax due as provided by the
amendments to Sections 150, 280(b), 280A(b) and (c),
312(h)(2), 433, 434, and 460 of Article 81 added by the
general repeal and re-enactment thereof as provided in
Section 2 of this Act, and from no other Funds; and
subject to the provisions of law relating to budgetary
procedure to the extent applicable, the amount specified
below, or so much thereof as is sufficient to accomplish
the purpose designated is hereby appropriated and
authorized to be disbursed from so much of the revenues
as are received by the State from the proceeds of the
increase in the tax on certain inheritances, adjustments
in definition of net income, additional quarterly
withholding tax collections, the increase in the tax on
cigarettes and change in distribution of the cigarette
tax due as provided in Section 2 of this Act as
aforesaid.

19.11.00.00 State Aid for Police Protection Fund

In addition to any funds otherwise appropriated in
Chapter 119, Acts of 1975 (Senate Bill 110) for use as
State Aid for the Police Protection Fund under Section
37, Article 15A...............................$15,644,100

SECTION 4. AND BE IT FURTHER ENACTED, That the
provisions of Section 2 that are applicable to the
adjustments in the definition of net income shall be
applicable to all taxable years beginning after December
31, 1974.

SECTION 5. AND BE IT FURTHER ENACTED, That as of
the effective date of this Act all cigarettes used,
possessed or held in the State of Maryland by any person