Section 12-103 - Presumption of taxability; contraband tobacco products; burden of proof [Subject to amendment effective May 1, 2011]. - Maryland Statutes

§ 12-103. Presumption of taxability; contraband tobacco products; burden of proof [Subject to amendment effective May 1, 2011; amended version follows this section].
 

(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 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 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. 
 

[An. Code 1957, art. 81, §§ 439, 442; 1988, ch. 2, § 1; 1992, ch. 26, § 2; 1999, ch. 121, § 3.]