Ch. 567

LAWS OF MARYLAND

beverage tax law violations; correcting a cross-reference;
and providing a delayed effective date for this Act.

BY repealing and reenacting, with amendments,

Article - Tax - General

Section 2-108, 13-838(b), and 13-840(b)(2)

Annotated Code of Maryland

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

Acts of the General Assembly of 1988)

BY adding to

Article - Tax - General

Section 2-304

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 13-841(d)
Annotated Code of Maryland

(As enacted by Chapters ___ and ___ (S.B. 1 and S.B. 2)

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

2-108.

[The] IF, IN GOOD FAITH AND WITH REASONABLE GROUNDS, THE
Comptroller or a peace officer of the State [may not be held
personally liable in a court for the seizure of] SEIZES
contraband [cigarettes] PROPERTY or a conveyance used to
transport contraband [cigarettes] PROPERTY under § [13-836]
13-835 of this article, THE COMPTROLLER OR PEACE OFFICER IS NOT
CIVILLY OR CRIMINALLY LIABLE FOR THE SEIZURE.

2-304.

THE COMPTROLLER SHALL DISTRIBUTE THE PROCEEDS FROM SALES OF
CONTRABAND ALCOHOLIC BEVERAGES AND CONVEYANCES UNDER § 13-841(A)
OF THIS ARTICLE TO THE GENERAL FUND.

13-838.

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