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2017 Maryland Code
Tax - General
Title 12 - Tobacco Tax
Subtitle 1 - Definitions; General Provisions
§ 12-101. Definitions
Universal Citation: MD Tax-Gen Code § 12-101 (2017)
- (a) In general. -- In this title the following words have the meanings indicated.
- (b) Cigarette. -- "Cigarette" means any size or shaped roll for smoking that is made of tobacco or tobacco mixed with another ingredient and wrapped in paper or in any other material except tobacco.
- (c) Manufacturer. -- "Manufacturer" means a person who acts as a manufacturer as defined in § 16-201 of the Business Regulation Article or as an other tobacco products manufacturer as defined in § 16.5-101 of the Business Regulation Article.
- (d) Other tobacco product. -- "Other tobacco product" means:
- (1) any cigar or roll for smoking, other than a cigarette, made in whole or in part of tobacco; or
- (2) any other tobacco or product made primarily from tobacco, other than a cigarette, that is intended for consumption by smoking or chewing or as snuff.
- (e) Other tobacco products retailer. -- "Other tobacco products retailer" means a person authorized under § 16.5-205(b) of the Business Regulation Article to purchase other tobacco products on which the tobacco tax has not been paid.
- (f) Sell. -- "Sell" means to exchange or transfer, or to make an agreement to exchange or transfer, title or possession of property, in any manner or by any means, for consideration.
- (g) Tax stamp. -- "Tax stamp" means a device in the design and denomination that the Comptroller authorizes by regulation for the purpose of being affixed to a package of cigarettes as evidence that the tobacco tax is paid.
- (h) Tobacconist. -- "Tobacconist" means a person authorized under § 16.5-205(e) of the Business Regulation Article to purchase other tobacco products on which the tobacco tax has not been paid.
- (i) Unstamped cigarettes. -- "Unstamped cigarettes" means a package of cigarettes to which tax stamps are not affixed in the amount and manner required in § 12-304 of this title.
- (j) Wholesale price. -- "Wholesale price" means the price for which a wholesaler buys other tobacco products, exclusive of any discount, trade allowance, rebate, or other reduction.
- (k) Wholesaler. -- "Wholesaler" means, unless the context requires otherwise, a person who acts as a wholesaler as defined in § 16-201 of the Business Regulation Article or as an other tobacco products wholesaler as defined in § 16.5-101 of the Business Regulation Article.
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