HARRY HUGHES, Governor

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after the effective date of this section. The tax imposed by
this section shall be paid by the purchaser and shall be computed
as follows:

(1)  On each sale where the price is 20 cents, the tax
is 1 cent;

(2)  On each sale where the price is from 21 cents to
40 cents, both inclusive, 2 cents;

(3)  On each sale where the price is from 41 cents to
60 cents, both inclusive, 3 cents;

(4)  On each sale where the price is from 61 cents to
80 cents, both inclusive, 4 cents;

(5)  On each sale where the price is from 81 cents to
$1, both inclusive, 5 cents;

(6)  On each sale where the price exceeds $1, 5 cents
on each even dollar plus 1 cent for each 20 cents or fraction
thereof in excess of the even dollars.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall
take effect July 1, 1984.

Approved May 29, 1984.

CHAPTER 607

(House Bill 302)

AN ACT concerning

Personal Property Tax - Distilled Spirits

FOR the purpose of repealing obsolete provisions for the
valuation and State taxation of distilled spirits and
providing for the valuation and reporting of distilled
spirits for personal property taxation in Baltimore City and
Baltimore County.

BY repealing

Article 81 - Revenue and Taxes

Section 23 through 28

Annotated Code of Maryland

(1980 Replacement Volume and 1983 Supplement)

BY adding to