Maryland Statutes
Subtitle 2 - Cigarette Business Licenses
Section 16-219 - Records by Transporter

(a)    A person who transports cigarettes by vehicle on a public road shall have in the vehicle a delivery ticket or invoice that states:
        (1)    the name and address of the seller or consignor;
        (2)    the name and address of a buyer or consignee who is:
            (i)    a person in the State authorized by Title 12 of the Tax – General Article to hold unstamped cigarettes on which the tobacco tax has not been paid; or
            (ii)    a person in another jurisdiction authorized to hold cigarettes on which the tax imposed by that jurisdiction has not been paid; and
        (3)    the quantity and brands of the cigarettes that are being transported.
    (b)    The Executive Director by regulation may require a common carrier that brings cigarettes into the State to submit to the Executive Director a copy of any freight bill relating to the cigarette shipment.

Structure Maryland Statutes