{"data":{"id":"us-md/md.-code-tax-general-13-834","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 13–834","heading":"","body":"(a) In this Part VI of this subtitle the following words have the meanings indicated.\n(b) “Contraband alcoholic beverage” means an alcoholic beverage, as defined in § 5–101 of this article:\n(1) on which alcoholic beverage tax is not paid; and\n(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.\n(c) “Contraband tobacco products” means cigarettes or other tobacco products, as defined in § 12-101 of this article:\n(1) on which tobacco tax is not paid; and\n(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.\n(d) “Contraband motor fuel” means motor fuel, as defined in § 9-101 of this article:\n(1) on which motor fuel tax is not paid; and\n(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.\n(e) “Conveyance” means:\n(1) an aircraft, vehicle, or vessel used to transport alcoholic beverages, cigarettes, or other tobacco products; and\n(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.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=13-834","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"e6b5fca1c29498f587bdf0bfad1ea076c3f19fac4bca64a8ecd291333d7b6fcf","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-13-832","next":"us-md/md.-code-tax-general-13-835"},"notice":"GroundRules: Original legal text. Not legal advice."}