§ 13-834
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/md/tax-general/13-834A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§13–834.
(a)In this Part VI of this subtitle the following words have the meanings indicated.
(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.
(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.
(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.
(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.