WILLIAM DONALD SCHAEFER, Governor

Ch. 2

Also in subsection (a)(3)(ii) of this section, the
word "taxing" that formerly modified "political
subdivision" is deleted as surplusage.

In subsection (a)(4) of this section, the phrase "in
the State of Maryland", which formerly modified the
word "distributor", is deleted as surplusage.

In subsection (b)(1) of this section, the reference to
a "lesser period as authorized by the Comptroller" is
added for clarity and to reflect the practices of the
Comptroller.

In subsection (b)(2) of this section, the former
reference to "duly authorized agents" of the
Comptroller is deleted as included in the defined term
"Comptroller".

The fifth sentence and items (5) and (6) of the fourth
sentence of former Art. 81, § 449, which related to
records required for tax purposes, are deleted as
unnecessary in light of TG § 12-203.

Defined terms: "Cigarette" § 607
"Comptroller" § 607 "Subwholesaler" § 610
"Wholesaler" § 610

627. RECORDS BY TRANSPORTER.

A PERSON WHO TRANSPORTS CIGARETTES ON THE HIGHWAYS OF THE
STATE BY VEHICLE SHALL ACTUALLY POSSESS A DELIVERY TICKET OR
INVOICE THAT STATES:

(1)  THE NAME AND ADDRESS OF THE SELLER OR CONSIGNOR;

(2)  THE NAME AND ADDRESS OF A PURCHASER OR CONSIGNEE
WHO IS:

(I)  A PERSON IN THE STATE AUTHORIZED TO POSSESS
UNSTAMPED CIGARETTES UNDER TITLE 12 OF THE TAX - GENERAL ARTICLE;
OR

(II)  A PERSON IN ANOTHER STATE OR JURISDICTION
AUTHORIZED TO RECEIVE OR POSSESS CIGARETTES ON WHICH THE TAX
IMPOSED BY THAT STATE OR JURISDICTION HAS NOT BEEN PAID; AND

(3) THE QUANTITY AND BRANDS OF THE CIGARETTES THAT
ARE BEING TRANSPORTED.

REVISOR'S NOTE: This section is new language derived
without substantive change from the first and second
sentences of former Art. 81, § 455.

- 715 -