Ch. 2

LAWS OF MARYLAND

As to the exemptions to the tobacco tax, see § 12-104
of this subtitle.

Defined term: "Cigarette" § 12-101

12-103. PRESUMPTION OF TAXABILITY; CONTRABAND CIGARETTES; BURDEN
OF PROOF.

(A)  PRESUMPTION OF TAXABILITY.

A REBUTTABLE PRESUMPTION EXISTS THAT ANY CIGARETTE IN THE
STATE IS SUBJECT TO THE TOBACCO TAX.

(B)  CONTRABAND CIGARETTES.

CIGARETTES ARE CONTRABAND CIGARETTES IF THEY:

(1)  ARE POSSESSED OR SOLD IN THE STATE IN A MANNER
THAT IS NOT AUTHORIZED UNDER THIS TITLE OR UNDER ARTICLE 56, §§
607 THROUGH 631 OF THE CODE; OR

(2)  ARE TRANSPORTED BY VEHICLE IN THE STATE BY A
PERSON WHO DOES NOT HAVE, IN THE VEHICLE, THE RECORDS REQUIRED  BY
ARTICLE 56, § 627 OF THE CODE FOR THE TRANSPORTATION OF
CIGARETTES.

(C) BURDEN OF PROOF.

A PERSON WHO POSSESSES CIGARETTES HAS THE BURDEN OF PROVING
THAT THE CIGARETTES ARE NOT SUBJECT TO THE TOBACCO TAX.

REVISOR'S NOTE: This section is new language that, in part,
is new language added to incorporate the substance of
the third sentence of former Art. 81, § 455 and, in
part, is derived without substantive change from § 439
and the first clause of § 442.

In subsections (a) and (b) of this section, the
defined term "tobacco tax" is substituted for the
former references to the tax "herein levied and
imposed" and "imposed by this subtitle", for clarity.

In subsection (a) of this section, the word
"rebuttable" is substituted for the former phrase
"unless and until the contrary is established", for
clarity and brevity.

Also in subsection (a) of this section, the former
reference to cigarettes "possessed or held" is deleted
as unnecessary since the presumption of taxability
applies to all cigarettes "in the State".

Also in subsection (a) of this section, the former
reference to the "July 1, 1957" effective date of the
presumption is deleted as obsolete.

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