Maryland Tax - General Section 12-105

      (a)      The tobacco tax rate for cigarettes is:

            (1)      50 cents for each package of 10 or fewer cigarettes;

            (2)      $1.00 for each package of at least 11 and not more than 20 cigarettes;

            (3)      5.0 cents for each cigarette in a package of more than 20 cigarettes; and

            (4)      5.0 cents for each cigarette in a package of free sample cigarettes.

      (b)      The tobacco tax rate for other tobacco products is 15% of the wholesale price of the tobacco products.