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§ 16-215. Stamp required

West's Annotated Code of MarylandBusiness Regulation

West's Annotated Code of Maryland
Business Regulation (Refs & Annos)
Title 16. Cigarettes (Refs & Annos)
Subtitle 2. Cigarette Business Licenses (Refs & Annos)
MD Code, Business Regulation, § 16-215
§ 16-215. Stamp required
Currentness
(a) Unless authorized by a license, a person may not accept delivery of unstamped cigarettes.
(b) On receipt of a package of cigarettes, a retailer, subwholesaler, or vending machine operator immediately shall:
(1) examine the package to find out whether tobacco tax stamps are affixed properly to the package as required by § 12-304 of the Tax-General Article; and
(2) reject any unstamped or improperly stamped cigarettes by:
(i) returning them to the seller or consignor; or
(ii) delivering them to a common carrier for return to the seller or consignor.
(c)(1) There is a presumption that any unstamped cigarettes in the possession of a retailer, subwholesaler, vending machine operator, or wholesaler are held in violation of this subtitle.
(2) A retailer, subwholesaler, vending machine operator, or wholesaler who holds unstamped cigarettes has the burden to prove that the cigarettes are not held in violation of this subtitle.

Credits

Added by Acts 1992, c. 4, § 2.
Formerly Art. 56, § 623.
MD Code, Business Regulation, § 16-215, MD BUS REG § 16-215
Current through legislation effective through April 9, 2023, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
End of Document