Maryland Tax - General Section 13-834

      (a)      In this Part VI of this subtitle the following words have the meanings indicated.

      (b)      "Contraband alcoholic beverage" means an alcoholic beverage, as defined in § 5-101 of this article:

            (1)      on which alcoholic beverage tax is not paid; and

            (2)      that is delivered, possessed, sold, or transported in the State in a manner not authorized under Title 5 of this article or Article 2B of the Code.

      (c)      "Contraband tobacco products" means cigarettes or other tobacco products, as defined in § 12-101 of this article:

            (1)      on which tobacco tax is not paid; and

            (2)      that are delivered, possessed, sold, or transported in the State in a manner not authorized under Title 12 of this article or Title 16 of the Business Regulation Article.

      (d)      "Contraband motor fuel" means motor fuel, as defined in § 9-101 of this article:

            (1)      on which motor fuel tax is not paid; and

            (2)      that is delivered, possessed, sold, or transferred in the State in a manner not authorized under Title 9 of this article or Title 10 of the Business Regulation Article.

      (e)      "Conveyance" means:

            (1)      an aircraft, vehicle, or vessel used to transport alcoholic beverages, cigarettes, or other tobacco products; and

            (2)      a tank car, vehicle, or vessel that is used to transport motor fuel and that, exclusive of any tank used for its own propulsion, has a capacity exceeding 50 gallons.