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Session Laws, 1988
Volume 770, Page 691   View pdf image
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WILLIAM DONALD SCHAEFER, Governor

Ch. 2

activities. For a discussion of the substitution of
the defined term "wholesaler" for the former reference
to a "distributor", see the Revisor's Note to this
section.

In items (2) and (6) of this subsection, the former
date "after July 1, 1957" is deleted as surplusage.

In item (2) of this subsection, the former reference
to the "first person licensed under ... § 446" is
deleted as unnecessary in light of TG § 12-304.

In item (3) of this subsection, the former reference
to a stamp bought "from the Comptroller" is deleted as
inconsistent with TG § 12-303(a)(2), which provides
for purchase of tax stamps from other persons, subject
to certain limitations.

In item (4) of this subsection, the former reference
to affixing stamps "to each container of cigarettes"
is deleted as unnecessary in light of the specific
stamp affixing requirements in the referenced TG §
12-304.

In item (6)(i) and (ii) of this subsection, the former
reference to a cigarette sale to a "consumer" is
deleted to avoid the inference that a wholesaler is
authorized to make a retail sale.

Defined terms: "Cigarette" § 607
"Retailer" § 610 "Sell" § 607
"Subwholesaler" § 607
"Unstamped cigarettes" § 610
"Vending machine operator" § 610
"Wholesaler" § 610

(F) LICENSE.

"LICENSE" MEANS, UNLESS THE CONTEXT REQUIRES OTHERWISE, A
LICENSE:

(1) ISSUED BY THE COMPTROLLER UNDER § 613(A) OF THIS
SUBTITLE TO:

SUBWHOLESALER;

(I) ENGAGE IN THE BUSINESS OF A CIGARETTE

(II) ENGAGE IN THE BUSINESS OF A CIGARETTE
VENDING MACHINE OPERATOR; OR

WHOLESALER; OR

(III) ENGAGE IN THE BUSINESS OF A CIGARETTE

(2) ISSUED BY THE CLERK OF A CIRCUIT COURT UNDER §
613(B) OF THIS SUBTITLE TO ENGAGE IN THE BUSINESS OF A CIGARETTE
RETAILER.

- 691 -

 

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Session Laws, 1988
Volume 770, Page 691   View pdf image
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