Ch. 284

LAWS OF MARYLAND

AN ACT concerning

CHAPTER 284
(Senate Bill 255)

Tobacco Tax - Rate

FOR the purpose of repealing provisions that relate to a
supplemental tobacco tax rate; amending cross-references to
reflect the repeal of those provisions; and providing a
delayed effective date for this Act.

BY repealing

Article - Tax - General

Section 2-1502

Annotated Code of Maryland

(As enacted by Chapter ____ (S.B. 1) of the

Acts of the General Assembly of 1988)

BY repealing and reenacting, with amendments,

Article - Tax - General

Section 2-1503 through 2-1506 and 12-105

Annotated Code of Maryland

(As enacted by Chapter ____ (S.B. 1) of the

Acts of the General Assembly of 1988)

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

Article - Tax - General

[2-1502.

If a supplemental tobacco tax rate is in effect under §
12-105(c) of this article, after the distribution required under
§ 2-1501 of this subtitle, the Comptroller shall distribute from
the revenue attributable to the supplemental tax rate:

(1)  33% to the Maryland Agricultural Land
Preservation Fund for. the purposes specified in Title 2,
Subtitle 5 of the Agriculture Article; and

(2)  67% to the General Fund of the State.]

[2-1503] 2-1502.

After making the distributions required under §[§] 2-1501
[and 2-1502] of this subtitle, the Comptroller shall distribute

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