4360

LAWS OF MARYLAND

Ch. 805

AN ACT concerning

Cigarette Tax - Refund

FOR the purpose of providing for the refund of taxes paid on
cigarettes under certain circumstances in which tax
stamps have been received as evidence of the payment;
providing for the method of applying for the refund;
setting certain restrictions on the availability of the
refund; and generally relating to refunds of cigarette
taxes.

BY adding to

Article 81 - Revenue and Taxes

Section 441A

Annotated Code of Maryland

(1980 Replacement Volume and 1981 Supplement)

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

Article 81 - Revenue and Taxes

441A.

(A) A PERSON WHO HAS PAID TAXES ON CIGARETTES UNDER §
431 OF THIS ARTICLE AND HAS RECEIVED STAMPS AS EVIDENCE OF
PAYMENT OF THE TAX UNDER § 438 OF THIS ARTICLE MAY RECEIVE A
REFUND IN THE AMOUNT OF THE TAX PAID, LESS THE AMOUNT OF
DISCOUNT ALLOWED UNDER § 434 OF THIS ARTICLE, FOR STAMPS
WHICH ARE:

(1)  AFFIXED TO A CONTAINER OF UNSALABLE
CIGARETTES;

(2)  MUTILATED OR DAMAGED, WHETHER OR NOT AFFIXED
TO A CONTAINER OF CIGARETTES;

(3)  ERRONEOUSLY AFFIXED TO AN OBJECT OTHER THAN
A CONTAINER OF CIGARETTES;

(4)  AFFIXED TO A CONTAINER OF CIGARETTES THAT IS
HELD BY A TAXPAYER WHO DISCONTINUES A CIGARETTE DISTRIBUTOR
BUSINESS;

(5) CANCELED CANCELLED BY AN AUTHORIZED AGENT
OR REPRESENTATIVE OF THE COMPTROLLER; OR

(6) (5) LOST OR DESTROYED IN THIS STATE BECAUSE
OF FIRE, FLOOD, OTHER DISASTER, VANDALISM, OR MALICIOUS
MISCHIEF, EXCEPT LOSS DUE TO THEFT.