WILLIAM DONALD SCHAEFER, Governor

Ch. 2

(I)  WERE RECEIVED WITHIN THE IMMEDIATELY
PRECEDING 72 HOURS; OR

(II)  ARE BEING HELD FOR A SALE OR USE THAT IS
EXEMPT UNDER THIS TITLE.

(D) PRESUMPTION OF VIOLATION.

(1)  EXCEPT AS PROVIDED IN SUBSECTION (C)(2) OF THIS
SECTION, A REBUTTABLE PRESUMPTION EXISTS THAT ANY UNSTAMPED
CIGARETTES IN THE POSSESSION OF A LICENSED WHOLESALER ARE
POSSESSED IN VIOLATION OF THIS TITLE.

(2)  THE LICENSED WHOLESALER WHO POSSESSES UNSTAMPED
CIGARETTES HAS THE BURDEN OF PROVING THAT THE CIGARETTES ARE NOT
POSSESSED IN VIOLATION OF THIS TITLE.

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 81, § 441,
the second clause of § 432(b)(2), the second clause of
§ 437, the stamp affixing provision of the first
sentence of § 438(a), the second and third sentences
and the first clause of the first sentence of § 440,
and the second sentence of § 443.

In subsections (b) through (d) of this section, the
defined term "tax stamp[s]" is substituted for the
former references to "tax stamps indicia" and
"stamps", for clarity.

Also in subsections (b) through (d) of this section,
the defined term "licensed wholesaler" is substituted
for the former word "distributor", to clarify that
only a "licensed wholesaler" may affix tax stamps.
For a discussion of the word "wholesaler", see the
General Revisor's Note to Subtitle 1 of this title.

In the introductory language of subsection (b)(1) of
this section, the words "who first possesses the
cigarettes" are added to clarify that the wholesaler
who "first" possesses the cigarettes in the State is
required to affix the stamps.

Also in the introductory language of subsection (b)(1)
of this section, the words "attempting to sell" are
substituted for the former reference to an "offer or
display for sale", for clarity.

In subsection (c)(2)(ii) of this section, the former
reference to cigarettes being held for sale "outside
the limits of the State of Maryland" is deleted as
included in the reference to cigarettes being held for
a sale or use "that is exempt under this title".

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