Section 5-215 - Transport of other tobacco products. - Maryland Statutes

§ 16.5-215. Transport of other tobacco products.
 

(a)  Delivery ticket or invoice.- A person who transports other tobacco products by vehicle on a public road shall have in the vehicle a delivery ticket or an 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 other tobacco products on which the tobacco tax has not been paid; or 

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

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

(b)  Regulations.- The Comptroller by regulation may require a common carrier that brings other tobacco products into the State to submit to the Comptroller a copy of any freight bill relating to the other tobacco products shipment. 
 

[2010, ch. 388.]