Section 16-219 - Records by transporter [Subject to amendment effective May 1, 2011].
§ 16-219. Records by transporter [Subject to amendment effective May 1, 2011; amended version follows this section].
(a) "Other tobacco products" defined.- In this section, "other tobacco products" has the meaning stated in § 12-101 of the Tax - General Article.
(b) Delivery ticket or invoice; contents.- A person who transports cigarettes or other tobacco products by vehicle on a public road shall have in the vehicle a delivery ticket or invoice that states:
(1) the name and address of the seller or consignor;
(2) the name and address of a buyer or consignee who is:
(i) a person in the State authorized by Title 12 of the Tax - General Article to hold unstamped cigarettes or other tobacco products on which the tobacco tax has not been paid; or
(ii) a person in another jurisdiction authorized to hold cigarettes or other tobacco products on which the tax imposed by that jurisdiction has not been paid; and
(3) the quantity and brands of the cigarettes or other tobacco products that are being transported.
[An. Code 1957, art. 56, § 627; 1992, ch. 4, § 2; 1999, ch. 121, § 3.]