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Title: Maryland Alcohol and Tobacco tax Administrative Release No. TT-9

Doc Number:
TT-AR-09-NOV-22-2004
Tax Type:
Tobacco
Topics:
Cigarettes and Other Tobacco Products
Nov 21, 2004

To: All Licensed Cigarette Manufacturers and Cigarette Wholesalers

Subject: Clove Cigarettes

Section 10-106, of the Criminal Law Article, prohibits a person from selling or offering for sale a clove cigarette.   The statute also provides that upon conviction, the person is guilty of a misdemeanor and subject to a fine of $500.  This statute has been on the books since July 1, 1986.

It has come to our attention that a related product known in the trade as a “touch of clove cigarette” is being sold in Maryland.  These cigarettes have clove flavoring in the filter.

This office has considered the matter, and determined that a touch of clove cigarette is a clove cigarette.   Accordingly, a touch of clove cigarette will be considered illegal in the state and subject to confiscation.

 

Larry W. Tolliver
Director 

Legal Division
P. O. Box 1829, Annapolis, Maryland 21404-1829
www.marylandcomptroller.gov

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