Ch. 773

LAWS OF MARYLAND

Act; providing for the rights, responsibilities, and duties
of a dealer who owes tax under this Act; providing for a
certain exception to the tax; establishing the rate of the
tax; providing for the confidentiality and the limited
immunity as to certain information contained in certain
reports or returns; requiring the Comptroller to administer

this Act; prohibiting a dealer from possessing any

controlled substance on which a tax is imposed under this
Act unless the tax has been paid as evidenced by a tax
stamp; providing for a penalty; making a certain violation

of this Act a crime; providing for the assessment,

enforcement, and collection procedures under this Act;
providing for the construction of this Act; providing for
the limitation of this Act; defining certain terms; and
generally relating to the imposition of a tax on controlled
dangerous substances.

FOR the purpose of authorizing Prince George's County a county

to impose a sales or use tax on certain sales of certain

controlled dangerous substances; providing certain

exceptions; and generally relating to a sales or use tax on
controlled dangerous substances in Prince George's County.

BY adding to

Article 81 - Revenue and Taxes

Section 472 through 495 to be under the new subtitle

"controlled Substance Tax" 411B-1

Annotated Code of Maryland

(1980 Replacement Volume and 1986 Supplement)

BY repealing and reenacting, without amendments,

Article 27 - Crimes and Punishments
Section 281(a) and (e) through (j)
Annotated Code of Maryland
(1982 Replacement Volume and 1986 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

CONTROLLED SUBSTANCE TAX

472.

(A) IN THIS SUBTITLE THE FOLLOWING WORDS HAVE THE MEANINGS
INDICATED.

(B) "CONTROLLED SUBSTANCE" MEANS A CONTROLLED DANGEROUS
SUBSTANCE AS DEFINED IN ARTICLE 27, § 277 OF THE CODE.

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