Maryland Business Regulation Section 16-219

      (a)      In this section, "other tobacco products" has the meaning stated in § 12-101 of the Tax - General Article.

      (b)      A person who transports cigarettes or other tobacco products by vehicle on a public road shall have in the vehicle a delivery ticket or invoice that states:

            (1)      the name and address of the seller or consignor;

            (2)      the name and address of a buyer or consignee who is:

                  (i)      a person in the State authorized by Title 12 of the Tax - General Article to hold unstamped cigarettes or other tobacco products on which the tobacco tax has not been paid; or

                  (ii)      a person in another jurisdiction authorized to hold cigarettes or other tobacco products on which the tax imposed by that jurisdiction has not been paid; and

            (3)      the quantity and brands of the cigarettes or other tobacco products that are being transported.