Maryland Statutes
Subtitle 2 - Cigarette Business Licenses
Section 16-215 - Accepting Delivery of Unstamped Cigarettes Prohibited

(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.
    (c)    (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.

Structure Maryland Statutes