WILLIAM DONALD SCHAEFER, Governor                       Ch. 2

Defined terms: "Comptroller" § 1-101

"Alcoholic beverage tax" § 1-101

"Motor carrier tax" § 1-101

"Motor fuel tax" § 1-101 "State" § 1-101

"Tobacco tax" § 1-101

2-108. LIMITATION OF
CIGARETTES OR VEHICLES.

LIABILITY FOR SEIZURE OF CONTRABAND

THE COMPTROLLER OR A PEACE OFFICER OF THE STATE MAY NOT BE
HELD PERSONALLY LIABLE IN A COURT FOR THE SEIZURE OF CONTRABAND
CIGARETTES OR A CONVEYANCE USED TO TRANSPORT CONTRABAND
CIGARETTES UNDER § 13-836 OF THIS ARTICLE.

REVISOR'S NOTE: This section is new language derived
without substantive change from the second sentence of
former Art. 81, § 459 1/2.

The Tax - General Article Review Committee notes, for
consideration by the General Assembly, that this
section applies only to a seizure relative to the
tobacco tax. The General Assembly may wish to
consider adding similar provisions for seizures
relative to the motor fuel tax and the alcoholic
beverage tax.

The Tax - General Article Review Committee also notes
that this section grants complete immunity, while
other provisions for immunity sometimes exclude
actions taken in bad faith.

Defined term: "Comptroller" § 1-101

2-109. DUTY TO COLLECT, ACCOUNT FOR, AND DISTRIBUTE TAX REVENUE.

(A) IN GENERAL.

THE COMPTROLLER SHALL:

(1)  COLLECT THE TAXES THAT THE COMPTROLLER
ADMINISTERS OR IS OTHERWISE REQUIRED UNDER THIS ARTICLE TO
COLLECT;

(2)  ACCOUNT FOR THE REVENUE FROM THOSE TAXES AND ANY
OTHER TAX REQUIRED TO BE REMITTED TO THE COMPTROLLER; AND

(3)  DISTRIBUTE THE REVENUE IN THE MANNER REQUIRED
UNDER SUBTITLES 2 THROUGH 15 OF THIS TITLE.

(B) DISTRIBUTION.

THE REQUIREMENT TO MAKE A DISTRIBUTION OF TAX REVENUE MEANS
TO SEGREGATE, DEPOSIT, TRANSFER, CREDIT, DISBURSE BY WARRANT, OR
OTHERWISE APPLY THE REVENUE IN ACCORDANCE WITH THE ACCOUNTING

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