{"data":{"id":"us-md/md.-code-tax-general-12-103","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 12–103","heading":"","body":"(a) A rebuttable presumption exists that any cigarette or other tobacco product in the State is subject to the tobacco tax.\n(b) Cigarettes or other tobacco products are contraband tobacco products if they:\n(1) are possessed or sold in the State in a manner that is not authorized under this title or under Title 16, Title 16.5, or Title 16.9 of the Business Regulation Article; or\n(2) are transported by vehicle in the State by a person who does not have, in the vehicle, the records required by § 16–219 or § 16.5–215 of the Business Regulation Article for the transportation of cigarettes or other tobacco products.\n(c) A person who possesses cigarettes or other tobacco products has the burden of proving that the cigarettes or other tobacco products are not subject to the tobacco tax.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=12-103","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"a378dff1a1443288cf6f2efcd084d9d25c60c7ea402374546e735f5afb724a1b","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-12-102","next":"us-md/md.-code-tax-general-12-104"},"notice":"GroundRules: Original legal text. Not legal advice."}