Section 16-219 - Records by transporter [Subject to amendment effective May 1, 2011]. - Maryland Statutes

§ 16-219. Records by transporter [Subject to amendment effective May 1, 2011; amended version follows this section].
 

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

(b)  Delivery ticket or invoice; contents.- 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. 
 

[An. Code 1957, art. 56, § 627; 1992, ch. 4, § 2; 1999, ch. 121, § 3.]