(2) are transported by vehicle in the State by a person who does not
have, in the vehicle, the records required by § 16-219 of the Business Regulation
Article for the transportation of cigarettes OR OTHER TOBACCO PRODUCTS.

(c) A person who possesses cigarettes OR OTHER TOBACCO PRODUCTS has the
burden of proving that the cigarettes OR OTHER TOBACCO PRODUCTS are not subject
to the tobacco tax.

12-104.

(a) "Consumer" means a person who possesses cigarettes OR OTHER TOBACCO
PRODUCTS for a purpose other than selling or transporting the cigarettes OR OTHER
TOBACCO PRODUCTS.

(b) The tobacco tax does not apply to:
(1) cigarettes that[:

(1) ] a licensed wholesaler under Title 16 of the Business Regulation
Article is holding for sale outside the State or to a United States armed forces
exchange or commissary;

(2) OTHER TOBACCO PRODUCTS THAT A WHOLESALER IS HOLDING FOR
SALE OUTSIDE THE STATE OR TO A UNITED STATES ARMED FORCES EXCHANGE OR
COMMISSARY; OR

(3) CIGARETTES OR OTHER TOBACCO PRODUCTS THAT:
[(2)] (I) a consumer brings into the State:

[(i)] 1. if the quantity brought from another state does not exceed:

[1.] A. for a nonresident consumer traveling through this
State, OTHER TOBACCO PRODUCTS HAVING A RETAIL VALUE OF $25 OR 1 carton OF
CIGARETTES; or

[2.] B. for any other consumer, OTHER TOBACCO PRODUCTS
HAVING A RETAIL VALUE OF $5 OR 2 packages OF CIGARETTES; or

[(ii)]2. if the quantity brought from a United States armed forces
installation or reservation does not exceed:

[1.] A. for a consumer who is a member of an armed forces
unit or who is entitled by law to make a purchase at an armed forces exchange,
OTHER TOBACCO PRODUCTS HAVING A RETAIL VALUE OF $50 OR 2 cartons OF
CIGARETTES; or

[2.] B. for any other consumer, OTHER TOBACCO PRODUCTS
HAVING A RETAIL VALUE OF $5 OR 2 packages OF CIGARETTES that were bought at an
armed forces exchange or commissary;

[(3)] (II) a person is transporting by vehicle in the State if the person
has, in the vehicle, the records required by § 16-219 of the Business Regulation
Article for the transportation of cigarettes OR OTHER TOBACCO PRODUCTS; or