Ch. 2

LAWS OF MARYLAND

Subsection (d)(2) of this section is revised to state
expressly that the possessor of unstamped cigarettes
has the burden to prove nonviolation and to conform to
the similar provision related to a presumption of
taxability in § 12-103 of this title.

In subsection (d)(1) of this section, the words "in
the possession" are substituted for the former words
"found in the place of business", for clarity.

Also in subsection (d)(1) of this section, the word

"rebuttable" is substituted for the former words

"prima facie" in light of subsection (d)(2) of this
section.

The second clause of the first sentence of former Art.
81, § 440, which described tax stamps as. being
purchased from the Comptroller and evidencing payment,
is deleted as overly narrow in light of § 12-303(a)(2)
of this subtitle for buying from other persons and as
unnecessary in light of the definition of "tax stamp".

Former Art. 81, § 444, which prohibited acceptance of
unstamped cigarettes by a person licensed under Art.
56 to engage in a cigarette business, required a
licensee to inspect cigarettes for proper tax stamps,
required the return of unstamped cigarettes, and
stated a presumption of violation for possession of
unstamped cigarettes and the burden to overcome the
presumption, now appears in Art. 56, § 623.

Former Art. 81, § 444 1/2, which related to the
labeling of vending machines, the visibility of
cigarette tax stamps in vending machines, the sealing
of vending machines, and the penalty for removing a
seal, now appears in Art. 56, §§ 617, 628, 629, and
630.

Defined terms: "Cigarette" § 12-101

"Comptroller" § 1-101 "Licensed wholesaler" § 12-201

"Person" § 1-101 "Sell" § 12-101

"Tax stamp" § 12-101 "Tobacco tax" § 1-101

"Unstamped cigarettes" § 12-101

12-305. PROHIBITED ACTS.

(A)  POSSESSION OR SALE OF UNSTAMPED CIGARETTES.

UNLESS OTHERWISE AUTHORIZED UNDER THIS TITLE, A PERSON MAY
NOT POSSESS, SELL, OR ATTEMPT TO SELL UNSTAMPED CIGARETTES IN THE
STATE.

(B)  FALSE TAX STAMPS.

A PERSON MAY NOT MAKE, CAUSE TO BE MADE, OR PROCURE AN
ALTERED OR COUNTERFEITED TAX STAMP.

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