Ch. 464

1994 LAWS OF MARYLAND

CHAPTER 464
(Senate Bill 104)

AN ACT concerning

Cigarette Licenses

FOR the purpose of altering provisions of law relating to cigarette licenses; creating a
manufacturer license and storage warehouse license; repealing a manufacturer's
warehouse operator license; setting forth license qualifications; setting the license
fees; exempting a certain renewal fee; providing the authority to the Comptroller to
issue the license; defining the scope of authority of the license; correcting a
reference; expanding the Comptroller's authority for suspension or revocation of a
tobacco license; authorizing a fine in lieu of a suspension or revocation, except
under certain circumstances; prohibiting a. person from acting without a certain
license; authorizing a certain exemption from the tobacco tax; requiring a certain
information return; requiring tobacco licensees to furnish security for the tobacco
tax; and generally relating to cigarette licensees.

BY repealing and reenacting, with amendments,
Article - Business Regulation

Section 16-201 through 16-207, 16-210, 16-212, and 1.6-214
Annotated Code of Maryland
(1992 Volume and 1993 Supplement)

BY repealing and reenacting, with amendments,
Article - Tax - General

Section 12-104, 12-201, and 13-825(h)(l)                 

Annotated Code of Maryland

(1988 Volume and 1993 Supplement)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:

Article - Business Regulation                

16-201.

(a)     In this subtitle the following words have the meanings indicated.

(b)     "License" means:

(1) a license issued by the Comptroller under § 16-205(a) of this subtitle to:
(i) act as a manufacturer's warehouse operator MANUFACTURER;
(ii) act as a subwholesaler;
                             (iii) act as a vending machine operator; or

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