§ 12-304. Evidence of tobacco tax payment
West's Annotated Code of MarylandTax-General
MD Code, Tax - General, § 12-304
§ 12-304. Evidence of tobacco tax payment
(a) A manufacturer that pays the tobacco tax shall indicate prominently on each package of cigarettes that:
(b)(1) Except as provided in subsection (c) of this section, within 72 hours after receiving cigarettes in the State and before selling or attempting to sell the cigarettes, a licensed wholesaler who first possesses the cigarettes shall affix, to the smallest cigarette package, tax stamps:
(c) A licensed wholesaler is not required to affix tax stamps to:
(d)(1) Except as provided in subsection (c)(2) of this section, a rebuttable presumption exists that any unstamped cigarettes in the possession of a licensed wholesaler are possessed in violation of this title.
Credits
Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989.
Formerly Art. 81, §§ 432, 437, 438, 440, 441, 443.
MD Code, Tax - General, § 12-304, MD TAX GENERAL § 12-304
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.
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