42

LAWS OF MARYLAND

[Ch. 2

for sale or use in the State of Maryland shall be subject
to the full tax imposed by this Act. This requirement
includes (1) cigarettes in vending machines or other
mechanical dispensers and (2) cigarettes (generally
referred to as "floor stock") in packages which already
bear stamps issued by the Comptroller under the State
Tobacco Tax Act, but for an amount less than the full tax
imposed of five cents (5*) for each ten cigarettes or
fractional part thereof; all cigarettes held for sale by
any person 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 6. 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 7. AND BE IT FURTHER ENACTED, That this Act
shall take effect June 1, 1975.

Approved May 15, 1975.

CHAPTER 3
(Senate Bill 3)

AN ACT concerning

Appropriation for the Expenses of the Special Session

FOR the purpose of making an emergency appropriation for
the payment of the expenses of the General Assembly