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Code · Maryland · Business Regulation

§ 16-215

152 words·~1 min read·/md/business-regulation/16-215

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

§16–215.
(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.
(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.
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