LAWS OF MARYLAND

REVISOR'S NOTE: This subsection is new language added to
allow concise reference to cigarettes to which tax
stamps are not affixed.

Defined term: "Cigarette" § 607

(N) VENDING MACHINE OPERATOR.

"VENDING MACHINE OPERATOR" MEANS A PERSON WHO ENGAGES IN THE
BUSINESS OF A CIGARETTE VENDING MACHINE OPERATOR.

REVISOR'S NOTE: This subsection is new language added to
avoid repetition of the phrase "person who engages in
the business of a cigarette vending machine operator".

Defined terms; "Comptroller" § 607
"Engage in the business of a cigarette
vending machine operator" § 610

(0) WHOLESALER.

(1)  "WHOLESALER" MEANS, UNLESS THE CONTEXT REQUIRES
OTHERWISE, A PERSON WHO ENGAGES IN THE BUSINESS OF A CIGARETTE
WHOLESALER.

(2)  "WHOLESALER" INCLUDES A VENDOR OF ANOTHER STATE
WHO ENGAGES IN THE BUSINESS OF A CIGARETTE WHOLESALER IN THIS
STATE.

REVISOR'S NOTE: Item (1) of this subsection is new language
added to avoid repetition of the phrase "person who
engages in the business of a cigarette wholesaler".

Item (2) of this subsection is new language added to
avoid repetition of phrases such as "an out-of-state
vendor who is a cigarette wholesaler", "an
out-of-state vendor", and "vendor of another state".

Defined term: "Engage in the business of a
cigarette wholesaler" § 607

REVISOR'S NOTE TO SECTION: As part of the revision of the
tobacco tax law, the Tax - General Article Review
Committee has revised §§ 63 through 73 of this article
-- now §§ 607 through 631 -- to include applicable
definitions from former Art. 81 and from the
Commercial Law Article and to clarify certain terms
and practices, where appropriate.

Under former Art. 81, a distributor license was issued
for a one-time fee of $1 and was effective for as long
as the distributor remained in business. The license
was intended only to allow a person to buy unstamped
cigarettes from a manufacturer and to buy and affix

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Ch. 2