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§ 12-103. Presumption of taxability

West's Annotated Code of MarylandTax-GeneralEffective: July 1, 2022

West's Annotated Code of Maryland
Tax-General (Refs & Annos)
Title 12. Tobacco Tax (Refs & Annos)
Subtitle 1. Definitions; General Provisions (Refs & Annos)
Effective: July 1, 2022
MD Code, Tax - General, § 12-103
§ 12-103. Presumption of taxability
Currentness
Presumption of taxability
(a) A rebuttable presumption exists that any cigarette or other tobacco product in the State is subject to the tobacco tax.
Contraband cigarettes
(b) 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, Title 16.5, or Title 16.9 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 or § 16.5-215 of the Business Regulation Article for the transportation of cigarettes or other tobacco products.
Burden of proof
(c) 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.

Credits

Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1992, c. 26, § 2; Acts 1999, c. 121, § 3, eff. July 1, 2000; Acts 2010, c. 388, § 1, eff. May 1, 2011; Acts 2021, c. 767, § 2, eff. July 1, 2022; Acts 2021, c. 768, § 2, eff. July 1, 2022.
Formerly Art. 81, §§ 439, 442.
MD Code, Tax - General, § 12-103, MD TAX GENERAL § 12-103
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