HARRY HUGHES, Governor

1867

FOR the purpose of exempting certain sales of cigarettes
from the retail sales tax and providing for an
increased excise tax on cigarettes in lieu of a retail
sales tax; providing for disbursement of the proceeds
of the tax; providing that the sale and use of all
cigarettes in the State shall be subject to the full
tax; providing that cigarettes held for sale after the
effective date of this Act shall bear stamps equal to
the increased rate of tax, except under certain
conditions; providing that, with certain exceptions, a
certain stamp shall be used to evidence the statewide
tax; and clarifying language.

BY adding to

Article 81 - Revenue and Taxes

Section 326(oo)

Annotated Code of Maryland

(1975 Replacement Volume and 1979 Supplement)

BY repealing and reenacting, with amendments,

Article 81 - Revenue and Taxes

Section 433 and 460(a)

Annotated Code of Maryland

(1975 Replacement Volume and 1979 Supplement)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That section(s) of the Annotated Code of Maryland
be repealed, amended, or enacted to read as follows:

Article 81 - Revenue and Taxes

326.

The tax hereby levied does not apply to the following
sales:

(00) SALES OF CIGARETTES UPON WHICH A TAX HAS BEEN
PAID PURSUANT TO THE PROVISIONS OF § 431 OF THIS ARTICLE.

433.

The rate or amount of tax [hereby] levied and imposed
shall be [five (5)] 6 1/2 cents for each ten [(10)]
cigarettes or fractional part thereof.

460.

(a) The Comptroller shall pay into a special fund in
the treasury all taxes, penalties and interest collected and
received by him pursuant to this subtitle. Such proceeds
shall be disbursed upon the warrant of the Comptroller for
the following purposes: