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PARRIS N. GLENDENING, Governor
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Ch. 288
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Carroll
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35.782
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Cecil
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14,410
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Charles
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61,921
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Dorchester
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7,319
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Frederick
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35,170
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Garrett
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6,028
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Harford
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35.584
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Howard
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57.182
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Kent
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3,871
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Montgomery
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134.114
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Prince George's
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143,579
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Queen Anne's
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8,956
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St. Mary's
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10,388
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Somerset
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8,414
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Talbot
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4,031
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Washington
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36.038
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Wicomico
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19.662
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Worcester
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10,471
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SECTION 15. AND BE IT FURTHER ENACTED, That, if Chapter 545 (S.B.
687/H.B. 853) of the Acts of the General Assembly of 2002 is enacted. Sections 2
through 4 of Chapter 545 (S.B. 687/H.B. 853) shall be null and void without the
necessity of further action by the General Assembly.
SECTION 16. AND BE IT FURTHER ENACTED. That the Laws of Maryland
read as follows:
Article - Tax - General
12-105.
(a) The tobacco tax rate for cigarettes is:
(1) [33] 50 cents for each package of 10 or fewer cigarettes;
(2) [66 cents] $1.00 for each package of at least 11 and not more than 20
cigarettes;
(3) [3.3] 5.0 cents for each cigarette in a package of more than 20
cigarettes; and
(4) [3.3] 5.0 cents for each cigarette in a package of free sample
cigarettes.
SECTION 17. AND BE IT FURTHER ENACTED, That all cigarettes used,
possessed, or held in the State on or after June 1, 2002 by any person for sate or use
in the State shall be subject to the full tobacco tax of $1.00 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 50 cents for each
10 cigarettes or fractional part thereof; all cigarettes held for sale by any person in
the State on or after June 1, 2002 that bear a tax stamp issued by the Comptroller of
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- 2241 -
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