# Business Regulation (GBR)

## Title 16. Cigarettes

### Subtitle 2. Cigarette Business Licenses

#### Section 16-219

(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.

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