§ 13–834
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Gen. § 13-834 (2026)
Title 13. Procedure
Subtitle 8. Collections
§ 13–834LinkCopy Citation
(a)
In this Part VI of this subtitle the following words have the meanings indicated.
(b)
“Contraband alcoholic beverage” means an alcoholic beverage, as defined in § 5–101 of this article:
(1)
on which alcoholic beverage tax is not paid; and
(2)
that is delivered, possessed, sold, or transported in the State in a manner not authorized under Title 5 of this article or the Alcoholic Beverages Article.
(c)
“Contraband tobacco products” means cigarettes or other tobacco products, as defined in § 12-101 of this article:
(1)
on which tobacco tax is not paid; and
(2)
that are delivered, possessed, sold, or transported in the State in a manner not authorized under Title 12 of this article or Title 16 of the Business Regulation Article.
(d)
“Contraband motor fuel” means motor fuel, as defined in § 9-101 of this article:
(1)
on which motor fuel tax is not paid; and
(2)
that is delivered, possessed, sold, or transferred in the State in a manner not authorized under Title 9 of this article or Title 10 of the Business Regulation Article.
(e)
“Conveyance” means:
(1)
an aircraft, vehicle, or vessel used to transport alcoholic beverages, cigarettes, or other tobacco products; and
(2)
a tank car, vehicle, or vessel that is used to transport motor fuel and that, exclusive of any tank used for its own propulsion, has a capacity exceeding 50 gallons.