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WES MOORE, Governor Ch. 717

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(1) as provided in § 12–105 of the Tax – General Article, as enacted by Section 2 of this Act, all cigarettes and other tobacco products used, possessed, or held in the State on or after July 1, 2024, by any person for sale or use in the State shall be subject to the tax on cigarettes and other tobacco products as enacted under Section 2 of this Act;

(2) the Comptroller may provide an alternative method of assessing and collecting the additional tax; and

(3) the revenue attributable to this requirement shall be remitted to the Comptroller not later than September 30, 2024.

SECTION 24. AND BE IT FURTHER ENACTED, That Section 2 of this Act shall take effect July 1, 2024.

SECTION 10. 16. 25. AND BE IT FURTHER ENACTED, That, except as provided in Section 24 of this Act, this Act shall take effect June 1, 2024.

Approved by the Governor, May 16, 2024.