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§ 13-835. Seizure of prohibited items

West's Annotated Code of MarylandTax-GeneralEffective: July 1, 2023

West's Annotated Code of Maryland
Tax-General (Refs & Annos)
Title 13. Procedure (Refs & Annos)
Subtitle 8. Collections (Refs & Annos)
Part VI. Seizure of Property (Refs & Annos)
Effective: July 1, 2023
MD Code, Tax - General, § 13-835
§ 13-835. Seizure of prohibited items
Alcoholic beverages and cigarettes
(a) The Comptroller, the Executive Director, or a peace officer of the State may:
(1) seize contraband alcoholic beverages or contraband tobacco products in the State without a warrant;
(2) stop and search a conveyance in the State if the Comptroller, the Executive Director, or officer knows or has reason to suspect that the conveyance is being used to transport in the State contraband tobacco products having a retail value of $100 or more or contraband alcoholic beverages; and
(3) seize a conveyance being used in the State to transport contraband alcoholic beverages or contraband tobacco products.
Motor fuel
(b) A police officer of the State may:
(1) seize any contraband motor fuel in the State without a warrant;
(2) stop and search a conveyance in the State for contraband motor fuel if the officer has probable cause to believe that the conveyance is being used to carry contraband motor fuel in the State; and
(3) seize a conveyance being used to transport contraband motor fuel.

Credits

Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1999, c. 121, § 3, eff. July 1, 2000; Acts 2023, c. 450, § 1, eff. July 1, 2023.
Formerly Art. 56, § 138; Art. 81, §§ 442, 455.
MD Code, Tax - General, § 13-835, MD TAX GENERAL § 13-835
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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