2017 Maryland Code
Tax - General
Title 12 - Tobacco Tax
Subtitle 1 - Definitions; General Provisions
§ 12-103. Presumption of taxability; contraband tobacco products; burden of proof

  • (a) Presumption of taxability. -- A rebuttable presumption exists that any cigarette or other tobacco product in the State is subject to the tobacco tax.
  • (b) Contraband tobacco products. -- Cigarettes or other tobacco products are contraband tobacco products if they:
    • (1) are possessed or sold in the State in a manner that is not authorized under this title or under Title 16 or Title 16.5 of the Business Regulation Article; or
    • (2) are transported by vehicle in the State by a person who does not have, in the vehicle, the records required by § 16-219 or § 16.5-215 of the Business Regulation Article for the transportation of cigarettes or other tobacco products.
  • (c) Burden of proof. -- A person who possesses cigarettes or other tobacco products has the burden of proving that the cigarettes or other tobacco products are not subject to the tobacco tax.
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