2013 Maryland Code
TAX - GENERAL
§ 13-835 - Seizure


MD Tax-Gen Code § 13-835 (2013) What's This?

§13-835.

(a) The Comptroller or a peace officer of the State may:

(1) seize contraband alcoholic beverages or contraband tobacco products in the State without a warrant;

(2) stop and search a conveyance in the State if the Comptroller or officer knows or has reason to suspect that the conveyance is being used to transport in the State contraband tobacco products having a retail value of $100 or more or contraband alcoholic beverages; and

(3) seize a conveyance being used in the State to transport contraband alcoholic beverages or contraband tobacco products.

(b) A police officer of the State may:

(1) seize any contraband motor fuel in the State without a warrant;

(2) stop and search a conveyance in the State for contraband motor fuel if the officer has probable cause to believe that the conveyance is being used to carry contraband motor fuel in the State; and

(3) seize a conveyance being used to transport contraband motor fuel.

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