# Business Regulation (GBR)

## Title 16. Cigarettes

### Subtitle 2. Cigarette Business Licenses

#### Section 16-215

(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 Sec. 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.

---

Md. Code Ann., Bus. Reg. (as displayed at mgaleg.maryland.gov, October 16, 2026)