(a) Any agency of the State or the United States is not subject to the tobacco tax imposed under this Article.
(b) The tax imposed under this Article applies to any tobacco product that is not subject to the State tobacco tax. (1998 L.M.C., ch. 34, § 1; , §§ 13, 15 and 16; , § 2.)
Editor’s noteThe effective date of the amendments made to this section by , § 13, is the same effective date as 1998 L.M.C., ch. 34, § 1.
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