Ch. 2

LAWS OF MARYLAND

DOES NOT EXCEED:

(I) IF THE QUANTITY BROUGHT FROM ANOTHER STATE

1.  FOR A NONRESIDENT CONSUMER TRAVELING
THROUGH THIS STATE, 1 CARTON; OR

2.  FOR ANY OTHER CONSUMER, 2 PACKAGES; OR

(II) IF THE QUANTITY BROUGHT FROM A UNITED
STATES ARMED FORCES INSTALLATION OR RESERVATION DOES NOT EXCEED:

1.  FOR A CONSUMER WHO IS A MEMBER OF AN
ARMED FORCES UNIT OR WHO IS ENTITLED BY LAW TO MAKE A PURCHASE AT
AN ARMED FORCES EXCHANGE, 2 CARTONS; OR

2.  FOR ANY OTHER CONSUMER, 2 PACKAGES
THAT WERE BOUGHT AT AN ARMED FORCES EXCHANGE OR COMMISSARY; OR

(3) A PERSON IS TRANSPORTING BY VEHICLE IN THE STATE
IF THE PERSON HAS, IN THE VEHICLE, THE RECORDS REQUIRED BY
ARTICLE 56, § 627 OF THE CODE FOR THE TRANSPORTATION OF
CIGARETTES.

REVISOR'S NOTE: Subsection (a) of this section is new
language derived without substantive change from
former Art. 81, § 464(h).

Subsection (b)(1) and (2) of this section is new
language derived without substantive change from
former Art. 81, §§ 432(c), 456, and 456A and the
reference to the possession of cigarettes for which no
stamps are required in the second sentence of §
438(a).

Subsection (b)(3) of this section is new language
substituted for former Art. 81, § 432(d), which, by
reference to former § 455, exempted cigarettes in
transport from the tobacco tax if the specific record
requirements are met. Former Art. 81, § 455 now
appears as Art. 56, § 627.

In subsection (a) of this section, the word "consumer"
is substituted, as the defined term, for the former
word "[u]ser", for clarity.

Also in subsection (a) of this section, the phrase "as
allowed by § 455", which formerly modified
"transportation", is deleted as surplusage.

In the introductory language of subsection (b) of this
section, the defined term "tobacco tax" is substituted
for the former references to the "tax hereby levied"
and "imposed", for clarity.

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