{"data":{"id":"us-md/md.-code-tax-general-5-103","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 5–103","heading":"","body":"(a) A rebuttable presumption exists that any alcoholic beverage in the State is subject to the alcoholic beverage tax.\n(b) An alcoholic beverage on which the alcoholic beverage tax is not paid is a contraband alcoholic beverage if it is delivered, possessed, sold, or transported in the State in a manner that is not authorized:\n(1) under this title; or\n(2) under the Alcoholic Beverages Article.\n(c) The person who possesses an alcoholic beverage has the burden of proving that the alcoholic beverage is not subject to the alcoholic beverage tax.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=5-103","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"8ed13da96a19b4052bd6afeaa36ee887c5afd97889c5aca420f88051388d8e2b","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-5-102","next":"us-md/md.-code-tax-general-5-104"},"notice":"GroundRules: Original legal text. Not legal advice."}