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<section article="gtg" article_name="Tax - General" number="13-834" title_number="13" title_name="Procedure" subtitle_number="8" subtitle_name="Collections">
  <level label="a">
    <text>In this Part VI of this subtitle the following words have the meanings indicated.</text>
  </level>
  <level label="b">
    <text>“Contraband alcoholic beverage” means an alcoholic beverage, as defined in § 5–101 of this article:</text>
    <level label="1">
      <text>on which alcoholic beverage tax is not paid; and</text>
    </level>
    <level label="2">
      <text>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.</text>
    </level>
  </level>
  <level label="c">
    <text>“Contraband tobacco products” means cigarettes or other tobacco products, as defined in § 12-101 of this article:</text>
    <level label="1">
      <text>on which tobacco tax is not paid; and</text>
    </level>
    <level label="2">
      <text>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.</text>
    </level>
  </level>
  <level label="d">
    <text>“Contraband motor fuel” means motor fuel, as defined in § 9-101 of this article:</text>
    <level label="1">
      <text>on which motor fuel tax is not paid; and</text>
    </level>
    <level label="2">
      <text>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.</text>
    </level>
  </level>
  <level label="e">
    <text>“Conveyance” means:</text>
    <level label="1">
      <text>an aircraft, vehicle, or vessel used to transport alcoholic beverages, cigarettes, or other tobacco products; and</text>
    </level>
    <level label="2">
      <text>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.</text>
    </level>
  </level>
</section>
