§ 16–215
Statutes in effect as of October 1, 2026.
Md. Code Ann., Bus. Reg. § 16-215 (2026)
Title 16. Cigarettes
Subtitle 2. Cigarette Business Licenses
§ 16–215LinkCopy Citation
(a)
Unless authorized by a license, a person may not accept delivery of unstamped cigarettes.
(b)
On receipt of a package of cigarettes, a retailer, subwholesaler, or vending machine operator immediately shall:
(1)
examine the package to find out whether tobacco tax stamps are affixed properly to the package as required by § 12-304 of the Tax - General Article; and
(2)
reject any unstamped or improperly stamped cigarettes by:
(i)
returning them to the seller or consignor; or
(ii)
delivering them to a common carrier for return to the seller or consignor.
(c)
(1)
There is a presumption that any unstamped cigarettes in the possession of a retailer, subwholesaler, vending machine operator, or wholesaler are held in violation of this subtitle.
(2)
A retailer, subwholesaler, vending machine operator, or wholesaler who holds unstamped cigarettes has the burden to prove that the cigarettes are not held in violation of this subtitle.