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2018 Maryland Code
Tax - General
Title 5 - Alcoholic Beverage Tax
Subtitle 1 - Definitions; General Provisions
§ 5-103. Presumption of taxability; contraband alcoholic beverage; burden of proof
Universal Citation: MD Tax-Gen Code § 5-103 (2018)
(a) Presumption of taxability. -- A rebuttable presumption exists that any alcoholic beverage in the State is subject to the alcoholic beverage tax.
(b) Contraband alcoholic beverage. -- An alcoholic beverage on which the alcoholic beverage tax is not paid is a contraband alcoholic beverage if it is delivered, possessed, sold, or transported in the State in a manner that is not authorized:
(1) under this title; or
(2) under the Alcoholic Beverages Article.
(c) Burden of proof. -- The person who possesses an alcoholic beverage has the burden of proving that the alcoholic beverage is not subject to the alcoholic beverage tax.
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