Ch. 2                                    LAWS OF MARYLAND

adopted the word "subwholesaler" to mean a person who is licensed
to sell cigarettes to others for resale but may not buy unstamped

cigarettes without a specific authorization. Ch. ____, Acts of

1988, also amended Art. 56, §§ 607 through 631 of the Code to
allow a person who obtains a cigarette "subwholesaler license" to
perform only the activities currently allowed under present Art.
56.

Former Art. 81, § 445, which required a license before
cigarettes are possessed or sold by a "distributor", now appears
as Art. 56, §§ 611 and 622 of the Code.

Former Art. 81, § 446, which related to the application,
fee, issuance, term, and suspension or cancellation for a
"distributor" license, now appears as Art. 56, §§ 610, 612, 613,
615, and 618 of the Code.

Former Art. 81, § 447, which required an "out-of-state"
vendor of cigarettes to obtain the license as a "distributor",
now appears as Art. 56, §§ 610 and 612 of the Code.

The first sentence of former Art. 81, § 451, which required
a person licensed as a wholesaler to obtain an authorization to
buy unstamped cigarettes for resale out-of-state, now appears in
Art. 56, § 610 of the Code.

Former Art. 81, § 464(b), (c), and (d), which defined the
words "[d]istributor", "[wholesaler", and "[r]etailer",
respectively, now appear in Art. 56, § 610 of the Code.

Former Art. 81, § 464(f) and (g), which defined the words
"[p]erson" and "Comptroller", are deleted as unnecessary in light
of the similar definitions of those terms in § 1-101 of this
article.

Former Art. 81, § 464(j), which defined the word
"[t]axpayer", is deleted as unnecessary in light of the defined
term "person".

SUBTITLE 2. RETURNS AND RECORDS.

12-201. RETURNS OF MANUFACTURERS.

A MANUFACTURER SHALL COMPLETE AND FILE WITH THE COMPTROLLER
A TOBACCO TAX RETURN:

(1) ON OR BEFORE THE 15TH DAY OF THE MONTH THAT
FOLLOWS THE MONTH IN WHICH THE MANUFACTURER DISTRIBUTES IN THE
STATE FREE SAMPLE CIGARETTES OF THE MANUFACTURER; AND

(2) IF THE COMPTROLLER SO SPECIFIES, BY REGULATION,
ON OTHER DATES FOR EACH MONTH IN WHICH THE MANUFACTURER DOES NOT
DISTRIBUTE ANY SAMPLE CIGARETTES.

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