§ 12-103

# (a)

A rebuttable presumption exists that any cigarette or other tobacco product in the State is subject to the tobacco tax.

# (b)

Cigarettes or other tobacco products are contraband tobacco products if they:

# (1)

are possessed or sold in the State in a manner that is not authorized under this title or under Title 16, Title 16.5, or Title 16.9 of the Business Regulation Article; or

# (2)

are transported by vehicle in the State by a person who does not have, in the vehicle, the records required by § 16–219 or § 16.5–215 of the Business Regulation Article for the transportation of cigarettes or other tobacco products.

# (c)

A person who possesses cigarettes or other tobacco products has the burden of proving that the cigarettes or other tobacco products are not subject to the tobacco tax.

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