WILLIAM DONALD SCHAEFER, Governor                       Ch. 2

Also in subsection (a) of this section, the former
reference to cigarettes "possessed or held ... by any
person" is deleted as unnecessary since the tax
applies to any cigarettes "in the State" and since a
use other than holding or possessing cigarettes, e.g.,
storing cigarettes in the State, does not allow an
exclusion from the tax.

Also in subsection (a) of this section, the former
reference to the "July 1, 1958" effective date for the
tobacco tax is deleted as obsolete.

Also in subsection (a) of this section, the former
reference "to be paid and collected, as hereinafter
provided" is deleted as surplusage.

In subsection (b) of this section, the specific
references to a "county", "municipal corporation", and
"special taxing district" are added to clarify the
broad scope of the reference to a "political
subdivision". Several provisions preempt imposition
of taxes where the State imposes a tax under this
article, but the former law referred generally to a
"political subdivision" or specifically to a "county,
municipal corporation, or other political
subdivision". In this article, each preemption
provision specifically enumerates "county, municipal
corporation, special taxing district, or other
political subdivision", to avoid the' inference that
failure to mention a particular type of subdivision
allows that subdivision to impose a tax.

Also in subsection (b) of this section, the former
reference to imposition of a local tax under a "public
general or public local law" is. deleted as surplusage.

Also in subsection (b) of this section, the former
reference to the "July 1, 1961" effective date of the
limitation is deleted as obsolete.

Former Art. 81, § 431(b), which related to the status
of the tobacco tax relative to other State or
political subdivision taxes on cigarettes, is deleted
as unnecessary in light of the express State
preemption of the authority to tax cigarettes and
since there are no other State tobacco taxes.

The second sentence of former Art. 81, § 460(b), which
repealed inconsistent laws as of July 1, 1961, is

deleted as unnecessary in light of Ch. ___, § 10, Acts

of 1988.

The third sentence of former Art. 81, § 460(b), which
allowed collection of local taxes on cigarettes due on
or before July 1, 1961, is deleted as surplusage.

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