Maryland Statutes

§ 13-834

Maryland·Article gtg Tax - General·Title 13
(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 Art

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Nearby Sections

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§ 13-1001
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