§ 16–219
Statutes in effect as of October 1, 2026.
Md. Code Ann., Bus. Reg. § 16-219 (2026)
Title 16. Cigarettes
Subtitle 2. Cigarette Business Licenses
§ 16–219LinkCopy Citation
(a)
A person who transports cigarettes 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 on which the tobacco tax has not been paid; or
(ii)
a person in another jurisdiction authorized to hold cigarettes on which the tax imposed by that jurisdiction has not been paid; and
(3)
the quantity and brands of the cigarettes that are being transported.
(b)
The Executive Director by regulation may require a common carrier that brings cigarettes into the State to submit to the Executive Director a copy of any freight bill relating to the cigarette shipment.