152

LAWS OF MARYLAND

Ch. 8

BY repealing and reenacting, with amendments,

Article 81 - Revenue and Taxes

Section 433

Annotated Code of Maryland

(1980 Replacement Volume and 1985 Supplement)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:

Article 81 - Revenue and Taxes

433.

(a)  The rate or amount of tax levied and imposed shall be 6
1/2 cents for each ten cigarettes or fractional part thereof when
such cigarettes are in packages containing 20 or fewer cigarettes
each. On packs of cigarettes containing more than 20 cigarettes
each, the first 20 cigarettes in each pack shall be taxed at the
rate of 6 1/2 cents for each 10 cigarettes, and, the tax shall be
6.5 mills per cigarette on each cigarette in excess of 20
contained in each pack.

(b)  (1) At any time the federal tax imposed under 26 United
States Code § 5701 (b)(1), as amended, is less than $8 per
thousand cigarettes, there shall be a supplemental State tax for
each 10 cigarettes or fractional part thereof when such
cigarettes are in packages containing 20 or fewer cigarettes each
and on each cigarette in excess of 20 contained in each pack.
The amount or rate of the supplemental tax shall be equivalent to
the amount the federal tax is less than $8 per thousand
cigarettes.

(2) Any supplemental tax imposed or any change in the
supplemental tax imposed by this subsection shall apply to all
cigarettes sold or possessed by a distributor [10] 30 or more
days after the effective date of any modification in the federal
tax under 26 United States Code § 5701 (b)(1) that results in the
imposition or change of a supplemental tax under this subsection.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall
be construed retroactively and shall be applied and interpreted
to have an effect upon and application to any event or happening
occurring prior to the effective date of this Act.

SECTION 3. AND BE IT FURTHER ENACTED, That this Act is
hereby declared to be an emergency measure and necessary for the
immediate preservation of the public health and safety and having
been passed by a yea and nay vote supported by three-fifths of
all the members elected to each of the two Houses of the General
Assembly, the same shall take effect from the date of its
passage.