Section 12-102 - Imposition of tax [Subject to amendment effective May 1, 2011].
§ 12-102. Imposition of tax [Subject to amendment effective May 1, 2011; amended version follows this section].
(a) Tobacco tax imposed.- Except as provided in § 12-104 of this subtitle, a tax is imposed on cigarettes and other tobacco products in the State.
(b) Limitation.- A county, municipal corporation, special taxing district, or other political subdivision of the State may not impose a tax on cigarettes.
[An. Code 1957, art. 81, §§ 431, 460; 1988, ch. 2, § 1; 1999, ch. 121, § 3; 2004, ch. 25, § 6.]