Section 12-103 - Presumption of taxability; contraband tobacco products; burden of proof [Subject to amendment effective May 1, 2011].
§ 12-103. Presumption of taxability; contraband tobacco products; burden of proof [Subject to amendment effective May 1, 2011; amended version follows this section].
(a) Presumption of taxability.- A rebuttable presumption exists that any cigarette or other tobacco product in the State is subject to the tobacco tax.
(b) Contraband tobacco products.- Cigarettes or other tobacco products are contraband tobacco products if they:
(1) are possessed or sold in the State in a manner that is not authorized under this title or under Title 16 of the Business Regulation Article; or
(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) Burden of proof.- 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.
[An. Code 1957, art. 81, §§ 439, 442; 1988, ch. 2, § 1; 1992, ch. 26, § 2; 1999, ch. 121, § 3.]