|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
PARRIS N. GLENDENING, Governor H.B. 1001
|
|
|
|
|
|
|
|
|
|
[(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.
[(d)] (E) "Licensed retailer" means a person licensed by the clerk under §
16-205(b) of this subtitle to act as a retailer.
[(e)] (F) "Licensed subwholesaler" means a person licensed by the
Comptroller under § 16-205(a) of this subtitle to act as a subwholesaler.
[(f)] (G) "Licensed vending machine operator" means a person licensed by the
Comptroller under § 16-205(a) of this subtitle to act as a vending machine operator.
[(g)] (H) "Licensed wholesaler" means a person licensed by the Comptroller
under § 16-205(a) of this subtitle to act as a wholesaler.
[(h)] (I) "Licensed storage warehouse" means a facility licensed by the
Comptroller under § 16-205(a) of this subtitle to act as a storage warehouse.
[(i) "Manufacturer" means a person who:
(1) operates one or more cigarette manufacturing plants within the
United States; and
(2) (i) sells unstamped cigarettes to a licensed cigarette wholesaler
located in Maryland;
(ii) unless otherwise prohibited or restricted under local law, this
article, or Article 27 of the Code, distributes sample cigarettes to consumers located in
Maryland; or
(iii) stores unstamped cigarettes in a cigarette storage warehouse in
Maryland for subsequent shipment to licensed wholesalers, federal reservations, or
persons out of State.]
(j) "Retailer" means a person who:
(1) sells cigarettes to consumers through vending machines on fewer
than 40 premises;
(2) otherwise sells cigarettes to consumers; or
(3) holds cigarettes for sale to consumers.
(k) "Stamped cigarettes" means a package of cigarettes to which tobacco tax
stamps are affixed in the amount and manner required by § 12-304 of the Tax -
General Article.
(1) "Storage warehouse" means a storage facility in Maryland operated for the
purpose of storing unstamped cigarettes on behalf of a licensed cigarette
[manufacturer] CIGARETTE NONRESIDENT DEALER.
|
|
|
|
|
|
|
|
|
|
(m) (1) "Subwholesaler" means a person who:
|
|
|
|
|
|
|
|
|
- 5295 -
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
 |
