WILLIAM DONALD SCHAEFER, Governor

Ch. 2

The definition is stated in the infinitive form to
allow minor verb variations of the defined term
without taking these variations out of the scope of
the definition. Thus, the word "sell" is substituted,
as the defined term, for the former word "[s]ale".

The former word "barter" is deleted as included in the
word "exchange".

The former phrase "conditional or otherwise" is
deleted as unnecessary in light of the phrase "in any
manner".

Defined term: "Property" § 1-101

(D)  TAX STAMP.

"TAX STAMP" MEANS A DEVICE IN THE DESIGN AND DENOMINATION
THAT THE COMPTROLLER AUTHORIZES BY REGULATION FOR THE PURPOSE OF
BEING AFFIXED TO A PACKAGE OF CIGARETTES AS EVIDENCE THAT THE
TOBACCO TAX IS PAID.

REVISOR'S NOTE: This subsection is new language derived
without substantive change from former Art. 81, §
464(i), the first sentence of § 435, the fourth
sentence and the second clause of the first sentence
of § 438(a), and the reference to the design and
denomination of stamps in the first sentence of § 434.

It is rephrased in the standard language used
elsewhere in this article to define a tax stamp.

The former references to "[p]roper" stamps affixed by
the method that the Comptroller "by ... regulation ...
provide[s]" and "prescribe[s]" are deleted as
unnecessary in light of the reference to stamps "in
the design and denomination that the Comptroller
authorizes by regulation for the purpose of being
affixed".

The second sentence of former Art. 81, § 435, which
allowed the use of any "stamp ... including but not
limited to decalcomania and metering devices", and the
former reference to "any" evidence authorized by the
Comptroller are deleted as unnecessary in light of the
reference to the "design and denomination" that the
Comptroller authorizes.

Defined terms: "Cigarette" § 12-101
"Comptroller" § 1-101 "Tobacco tax" § 1-101

(E)  UNSTAMPED CIGARETTES.

"UNSTAMPED CIGARETTES" MEANS A PACKAGE OF CIGARETTES TO
WHICH TAX STAMPS ARE NOT AFFIXED IN THE AMOUNT AND MANNER
REQUIRED IN § 12-304 OF THIS TITLE.

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