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PARRIS N. GLENDENING, Governor S.B. 582
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(2000 Replacement Volume and 2001 Supplement)
BY repealing and reenacting, with amendments.
Article - Tax - General
Section 12-101
Annotated Code of Maryland
(1997 Replacement Volume and 2001 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) "CIGARETTE NONRESIDENT DEALER" MEANS A PERSON LOCATED
OUTSIDE OF THE STATE WHO:
(1) SELLS UNSTAMPED CIGARETTES TO A LICENSED CIGARETTE
WHOLESALER LOCATED IN MARYLAND;
(2) UNLESS OTHERWISE PROHIBITED OR RESTRICTED UNDER LOCAL
LAW, THIS ARTICLE; THE TAX - GENERAL ARTICLE, OR ARTICLE 27 OF THE CODE,
DISTRIBUTES SAMPLE CIGARETTES TO CONSUMERS LOCATED IN MARYLAND; OR
(3) STORES UNSTAMPED CIGARETTES IN A CIGARETTE STORAGE
WAREHOUSE IN MARYLAND FORJ SUBSEQUENT SHIPMENT TO LICENSED
WHOLESALERS, FEDERAL RESERVATIONS, OR PERSONS OUT OF STATE.
(C) "License" means:
(1) a license issued by the Comptroller under § 16-205(a) of this subtitle
to:
(i) act as a [manufacturer] CIGARETTE NONRESIDENT DEALER;
(ii) act as a subwholesaler;
(iii) act as a vending machine operator;
(iv) act as a wholesaler; or
(v) act as a storage warehouse; or
(2) a license issued by the clerk under § 16-205(b) of this subtitle to act
as a retailer.
[(c)] (D) "Licensed [manufacturer] CIGARETTE NONRESIDENT DEALER"
means a person licensed by the Comptroller under § 16-205(a) of this subtitle to act
as a [manufacturer] CIGARETTE NONRESIDENT DEALER.
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