---
type: "Bill"
title: "Tobacco Tax Stamp Refunds - Loss Due to Theft"
description: "Tobacco Tax Stamp Refunds - Loss Due to Theft"
jurisdiction: "us/states/md"
legislature: "Maryland General Assembly"
session: "2024"
identifier: "SB 72"
citation: "Maryland SB 72 (2024)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Lam", "McCray"]
version_count: 3
action_count: 17
vote_count: 2
first_action: "2023-09-26"
last_action: "2024-05-16"
source: "openstates"
source_identifier: "ocd-bill/d8023f91-b262-4114-8152-96276e3a83ba"
source_url: "http://mgaleg.maryland.gov/mgawebsite/Legislation/Details/sb0072?ys=2024RS&search=True"
source_hash: "5f81b441f0e053858f995e7b756594aa9461b985dee3a8ac628152867fa4aab3"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-md"]
---

# Maryland SB 72 (2024) — Tobacco Tax Stamp Refunds - Loss Due to Theft

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Chapter - Tobacco Tax Stamp Refunds - Loss Due to Theft** (committee substitute) — [source](http://mgaleg.maryland.gov/2024RS/Chapters_noln/CH_896_sb0072t.pdf)
2. **First - Tobacco Tax Stamp Refunds - Loss Due to Theft** (committee substitute) — [source](http://mgaleg.maryland.gov/2024RS/bills/sb/sb0072f.pdf)
3. **Third - Tobacco Tax Stamp Refunds - Loss Due to Theft** (committee substitute) — [source](http://mgaleg.maryland.gov/2024RS/bills/sb/sb0072t.pdf)

## Votes

- On Third Reading — **138–1** (pass) · lower
- On Third Reading — **46–0** (pass) · upper

## Sponsors

- Lam — primary (person)
- McCray — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2023-09-26** Pre-filed `introduction`
- **2024-01-10** First Reading Budget and Taxation `referral-committee`
- **2024-01-09** Hearing 1/18 at 12:00 p.m.
- **2024-02-14** Favorable with Amendments Report by Budget and Taxation `committee-passage-favorable`
- **2024-02-15** Favorable with Amendments { `committee-passage-favorable`
- **2024-02-15** Second Reading Passed with Amendments
- **2024-02-20** Third Reading Passed `passage`
- **2024-02-21** Referred Ways and Means `referral-committee`
- **2024-03-05** Hearing 3/19 at 1:00 p.m.
- **2024-03-19** Hearing canceled
- **2024-03-19** Hearing 3/19 at 1:30 p.m.
- **2024-03-27** Favorable Report by Ways and Means `committee-passage-favorable`
- **2024-03-27** Favorable Adopted `committee-passage-favorable`
- **2024-03-27** Second Reading Passed
- **2024-03-29** Third Reading Passed `passage`
- **2024-04-01** Returned Passed
- **2024-05-16** Approved by the Governor - Chapter 896 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/d8023f91-b262-4114-8152-96276e3a83ba`. Confidence: reported (aggregated from official Maryland legislature records).