Section 5-103 - Presumption of taxability; contraband alcoholic beverage; burden of proof. - Maryland Statutes

§ 5-103. Presumption of taxability; contraband alcoholic beverage; burden of proof.
 

(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 Article 2B of the Code. 

(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. 
 

[An. Code 1957, art. 2B, §§ 3, 131; 1988, ch. 2, § 1.]