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§ 13-834. Definitions

West's Annotated Code of MarylandTax-GeneralEffective: July 1, 2016

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, 2016
MD Code, Tax - General, § 13-834
§ 13-834. Definitions
Currentness
In general
(a) In this Part VI of this subtitle the following words have the meanings indicated.
Contraband alcoholic beverage
(b) “Contraband alcoholic beverage” means an alcoholic beverage, as defined in § 5-101 of this article:
(1) on which alcoholic beverage tax is not paid; and
(2) that is delivered, possessed, sold, or transported in the State in a manner not authorized under Title 5 of this article or the Alcoholic Beverages Article.
Contraband tobacco products
(c) “Contraband tobacco products” means cigarettes or other tobacco products, as defined in § 12-101 of this article:
(1) on which tobacco tax is not paid; and
(2) that are delivered, possessed, sold, or transported in the State in a manner not authorized under Title 12 of this article or Title 16 of the Business Regulation Article.
Contraband motor fuel
(d) “Contraband motor fuel” means motor fuel, as defined in § 9-101 of this article:
(1) on which motor fuel tax is not paid; and
(2) that is delivered, possessed, sold, or transferred in the State in a manner not authorized under Title 9 of this article or Title 10 of the Business Regulation Article.
Conveyance
(e) “Conveyance” means:
(1) an aircraft, vehicle, or vessel used to transport alcoholic beverages, cigarettes, or other tobacco products; and
(2) a tank car, vehicle, or vessel that is used to transport motor fuel and that, exclusive of any tank used for its own propulsion, has a capacity exceeding 50 gallons.

Credits

Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1988, c. 110, § 1; Acts 1989, c. 5, § 1; Acts 1992, c. 26, § 2; Acts 1999, c. 121, § 3, eff. July 1, 2000; Acts 2016, c. 228, § 1, eff. July 1, 2016.
Formerly Art. 56, § 138.
MD Code, Tax - General, § 13-834, MD TAX GENERAL § 13-834
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