WILLIAM DONALD SCHAEFER, Governor

Ch. 2

In the introductory language of subsection (b)(2) of
this section, the former references to the part of the
State "outside of such military installation or
reservation" are deleted as surplusage.

In subsection (b)(1) and (2)(ii) of this section, the
words "United States armed forces" are substituted for
the former references to the "Army, Air Force, Navy or
Coast Guard" and "military", for clarity and
consistency.

In subsection (b)(1) of this section, the reference to
cigarettes held for sale "outside the State" is added
to clarify that cigarettes are exempt from the tobacco
tax when held by a licensee in the manner required
under this title.

In subsection (b)(2)(i)2. and (ii)2. of this section,
the former words "user" and "user or other person" are
deleted as included in the defined term "consumer".

In subsection (b)(2)(ii)l. of this section, the words
"bona fide", which formerly modified the word
"member", are deleted as surplusage.

Former Art. 81, § 432(a), which related to taxation
prohibited by the United States Constitution, is
deleted as redundant.

Defined terms: "Cigarette" § 12-101 '
"Consumer" § 12-101 "Person" § 1-101
"Sell" § 12-101 "State" § 1-101
"Tobacco tax" § 1-101

12-105. TAX RATES.

(A)  IN GENERAL.

EXCEPT AS PROVIDED IN SUBSECTION (D) OF THIS SECTION, THE
TOBACCO TAX RATE IS:

(1)  THE BASE TOBACCO TAX RATE UNDER SUBSECTION (B) OF
THIS SECTION; AND

(2)  IF APPLICABLE, THE SUPPLEMENTAL TOBACCO TAX RATE
UNDER SUBSECTION (C) OF THIS SECTION.

(B)  BASE RATE.

THE BASE TOBACCO TAX RATE IS:

(1)  6.5 CENTS FOR EACH PACKAGE OF 10 OR FEWER
CIGARETTES;

(2)  13 CENTS FOR EACH PACKAGE OF AT LEAST 11 AND NOT
MORE THAN 20 CIGARETTES; AND

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