SECTION 5. 4. 5. AND BE IT FURTHER ENACTED, That all cigarettes used,
possessed, or held in the State on or after July 1, 1999 by any person for sale or use
in the State shall be subject to the full tobacco tax of 86 72 66 cents on cigarettes
imposed by this Act. This requirement includes: (1) cigarettes in vending machines or
other mechanical dispensers; and (2) cigarettes (generally referred to as "floor stock")
in packages which already bear stamps issued by the Comptroller under the State
Tobacco Tax Act but for an amount less than the full tax imposed of 43 36 33 cents for
each 10 cigarettes or fractional part thereof; all cigarettes held for sale by any person
in the State on or after July 1, 1999 that bear a tax stamp issued by the Comptroller
of a value less than 86 72 66 cents for each pack of 20 cigarettes must be stamped
with the additional stamps necessary to make the aggregate value equal to 86 72 66
cents. In lieu of the additional stamps necessary to make the aggregate tax value
equal to 86 72 66 cents, the Comptroller may provide an alternate method of
collecting the additional tax. The revenue attributable to this requirement shall be
remitted to the Comptroller by September 30, 1999. Except as provided above, on and
after July 1, 1999, no Maryland stamp shall be used except the stamp issued by the
Comptroller to evidence the tobacco tax on cigarettes of 86 72 66 cents imposed by this
Act.

SECTION 6. 5. AND BE IT FURTHER ENACTED, That all cigarettes used,
possessed, or held in the State on or after July 1, 2000 by any person for sale or use
in the State shall be subject to the full tobacco tax of $1.36 on cigarettes imposed by
this Act. This requirement includes: (1) cigarettes in vending machines or other
mechanical dispensers; and (2) cigarettes (generally referred to as "floor stock") in
packages which already bear stamps issued by the Comptroller under the State
Tobacco Tax Act but for an amount less than the full tax imposed of 68 cents for each
10 cigarettes or fractional part thereof; all cigarettes held for sale by any person in
the State on or after July 1, 2000 that bear a tax stamp issued by the Comptroller of
a value less than $1.36 for each pack of 20 cigarettes must be stamped with the
additional stamps necessary to make the aggregate value equal to $1.36. In lieu of the
additional stamps necessary to make the aggregate tax value equal to $1.36, the
Comptroller may provide an alternate method of collecting the additional tax. The
revenue attributable to this requirement shall be remitted to the Comptroller by
September 30, 2000. Except as provided above, on and after July 1, 2000, no
Maryland stamp shall be used except the stamp issued by the Comptroller to evidence
the tobacco tax on cigarettes of $1.36 imposed by the Act.

SECTION 7. 6. 5. 6. AND BE IT FURTHER ENACTED, That the tobacco tax
on tobacco products other than cigarettes imposed by this Act shall be applicable to all
other tobacco products that are sold by a wholesaler to a retailer in the State on or
after October 1, 1999 July 1, 2000.

SECTION 6. 7. AND BE IT FURTHER ENACTED, That this Act is contingent
on the taking effect of Chapter 172/173 (S.B. 334/H.B. 751) of the Acts of the General
Assembly of 1999, and if Chapter 172/173 does not become effective, this Act shall be
null and void without the necessity of further action by the General Assembly.