Ch. 2                                    LAWS OF MARYLAND

REVISOR'S NOTE: This subsection is new language added to
allow concise reference to cigarettes to which tax
stamps are not affixed.                                           

Defined terms: "Cigarette" § 12-101
"Tax stamp" § 12-101

(F) WHOLESALER.

"WHOLESALER" MEANS, UNLESS THE CONTEXT REQUIRES OTHERWISE, A
PERSON WHO ENGAGES IN THE BUSINESS OF A CIGARETTE WHOLESALER AS
DEFINED IN ARTICLE 56, § 610 OF THE CODE.

REVISOR'S NOTE: This subsection is new language added to
provide an express definition of "wholesaler".

For a discussion of the word "wholesaler", see the
General Revisor's Note to this subtitle.

Art. 56, §§ 607 through 631 of the Code are revised by

Ch. ____, Acts of 1988, which also enacted this

article.

Defined terms: "Cigarette" § 12-101
"Person" § 1-101

12-102. IMPOSITION OF TAX.

(A)  TOBACCO TAX IMPOSED.

EXCEPT AS PROVIDED IN § 12-104 OF THIS TITLE, A TAX IS
IMPOSED ON CIGARETTES IN THE STATE.

(B)  LIMITATION.

A COUNTY, MUNICIPAL CORPORATION, SPECIAL TAXING DISTRICT, OR
OTHER POLITICAL SUBDIVISION OF THE STATE MAY NOT IMPOSE A TAX ON
CIGARETTES.

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 81, §
431(a) and the first sentence of § 460(b).

The introductory language of subsection (a) of this
section, "[e]xcept as provided in § 12-104 of this
title", is added for clarity.

In subsection (a) of this section, the former
reference to the tax as being "levied" is deleted as
included in the word "imposed".

Also in subsection (a) of this section, the former
clause "[i]n addition to any and all other taxes which
have been or may hereafter be levied and imposed by
the State of Maryland" is deleted as surplusage.

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