4004

VETOES

rate; providing for payment and report of the tax on sample
cigarettes; and generally relating to the tobacco tax on
sample cigarettes.

BY repealing and reenacting, with amendments,

Article 81 - Revenue and Taxes

Section 432(b) and 433(a) and 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

432.

(b) (1) The tax hereby levied shall not apply to free
distribution of sample cigarettes in packages containing [five
(5)] 6 or less cigarettes RATE OR AMOUNT OF TAX LEVIED AND
IMPOSED ON ALL PACKS OF FREE SAMPLE CIGARETTES SHALL BE 6 1/2
MILLS PER CIGARETTE.

(2) THE COMPTROLLER MAY AUTHORIZE THE PAYMENT OF TAX
ON SAMPLE CIGARETTES TO BE MADE BY REPORT AND NEED NOT REQUIRE
THE AFFIXATION OF TAX STAMP INDICIA IF THE SAMPLE PACKS ARE
PROMINENTLY IDENTIFIED AS SAMPLE CIGARETTES AND NOT FOR SALE.

433.

(a) [The] EXCEPT AS PROVIDED IN § 432(B), 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.

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