WILLIAM DONALD SCHAEFER, Governor

Ch. 2

In subsection (b)(1) of this section, the reference to
cigarettes "sold in the State in a manner that is not
authorized under this title or under Article 56, §§
607 through 631 of the Code" is added to state
expressly that unauthorized sales of cigarettes cause
the cigarettes to be contraband cigarettes.

Also in subsection (b)(1) of this section, the
reference to cigarettes "possessed ... in a manner
that is not authorized under this title or under
Article 56, §§ 607 through 631 of the Code" is
substituted for the former reference to unlawfully
possessed unstamped cigarettes "found in any place in
this State", for clarity and brevity.

In subsection (b)(2) of this section, the reference to
"records required ... by Article 56, § 627 of the
Code" is added to clarify that if the transporter's
records meet those requirements, the cigarettes are
not subject to the tobacco tax. Accordingly, the
former conditions of inadequate records "if the name
or address of the consignee or purchaser is falsified"
and "if the purchaser or consignee is not authorized
to possess unstamped cigarettes" are omitted as
surplusage.

Also in subsection (b)(2) of this section, the former
clause "shall be subject to confiscation" is omitted
as unnecessary in light of the seizure' provisions in
Title 13 of this article.

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 "Sell" § 12-101
"Tobacco tax" § 1-101

12-104. EXEMPTIONS.

(A)  "CONSUMER" DEFINED.

"CONSUMER" MEANS A PERSON WHO POSSESSES CIGARETTES FOR A
PURPOSE OTHER THAN SELLING OR TRANSPORTING THE CIGARETTES.

(B)  IN GENERAL.

THE TOBACCO TAX DOES NOT APPLY TO CIGARETTES THAT:

(1)  A PERSON IS HOLDING FOR SALE OUTSIDE THE STATE OR
TO A UNITED STATES ARMED FORCES EXCHANGE OR COMMISSARY;

(2)  A CONSUMER BRINGS INTO THE STATE:

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