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WES MOORE, Governor Ch. 717
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(1) [$3.75] $5.00 for each package of 20 cigarettes; and
(2) [17.5] 25 cents for each cigarette in a package of more than 20 cigarettes.
(b)(1) Except as provided in paragraph#
(b) (1) Except as provided in paragraph (2) of this subsection, the tobacco tax rate for other tobacco products is [53%] 60% of the wholesale price of the tobacco products.
(2) (i) In this paragraph, “pipe tobacco” and “premium cigars” have the meanings stated in § 16.5–101 of the Business Regulation Article.
(ii)1. Except as provided in subsubparagraph 2 of this…#
(ii) 1. Except as provided in subsubparagraph 2 of this subparagraph, the tobacco tax rate for cigars is 70% of the wholesale price of the cigars.
2. The tobacco tax rate for premium cigars is 15% of:
A. the wholesale price of the premium cigars; or
B. for premium cigars sold by an out–of–state seller, the price determined under subsection (c) of this section.
(iii) The tobacco tax rate for pipe tobacco is 30% of:
1. the wholesale price of the pipe tobacco; or
2. for pipe tobacco sold by an out–of–state seller, the price determined under subsection (c) of this section.
Article – Transportation
3–215.
(a) (1) For the purpose of paying the principal of and interest on consolidated transportation bonds as they become due and payable, there is hereby levied and imposed an annual tax that consists of the taxes specified in this section and, to the extent necessary and except as otherwise provided in this subsection, that shall be used and applied exclusively for that purpose.
(2) The required use and application of the tax under paragraph (1) of this subsection is subject only to the prior use and application of one or all or any combination of the taxes specified in this section to meet the debt service on all of the following bonds while they are outstanding and unpaid and to the payment of which any part of those taxes has been pledged:
(i) Bonds of prior issues; and