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Maryland Code — Tax-General + Tax-Property Articles

Md. Code Ann., Tax-Gen. § 5-103

§ 5-103

Official textmgaleg.maryland.gov

# (a)

A rebuttable presumption exists that any alcoholic beverage in the State is subject to the alcoholic beverage tax.

# (b)

An alcoholic beverage on which the alcoholic beverage tax is not paid is a contraband alcoholic beverage if it is delivered, possessed, sold, or transported in the State in a manner that is not authorized:

# (1)

under this title; or

# (2)

under the Alcoholic Beverages Article.

# (c)

The person who possesses an alcoholic beverage has the burden of proving that the alcoholic beverage is not subject to the alcoholic beverage tax.

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In this article (40 sections)
  1. gtg-3-104 · § 3-104
  2. gtg-3-105 · § 3-105
  3. gtg-3-106 · § 3-106
  4. gtg-3-107 · § 3-107
  5. gtg-3-108 · § 3-108
  6. gtg-3-109 · § 3-109
  7. gtg-3-110 · § 3-110
  8. gtg-3-111 · § 3-111
  9. gtg-3-112 · § 3-112
  10. gtg-3-113 · § 3-113
  11. gtg-4-101 · § 4-101
  12. gtg-4-102 · § 4-102
  13. gtg-4-103 · § 4-103
  14. gtg-4-104 · § 4-104
  15. gtg-4-105 · § 4-105
  16. gtg-4-201 · § 4-201
  17. gtg-4-202 · § 4-202
  18. gtg-4-301 · § 4-301
  19. gtg-5-101 · § 5-101
  20. gtg-5-102 · § 5-102
  21. gtg-5-103 · § 5-103
  22. gtg-5-104 · § 5-104
  23. gtg-5-105 · § 5-105
  24. gtg-5-201 · § 5-201
  25. gtg-5-301 · § 5-301
  26. gtg-5-302 · § 5-302
  27. gtg-5-303 · § 5-303
  28. gtg-6-101 · § 6-101
  29. gtg-6-102 · § 6-102
  30. gtg-6-103 · § 6-103
  31. gtg-6-104 · § 6-104
  32. gtg-6-201 · § 6-201
  33. gtg-6-202 · § 6-202
  34. gtg-6-301 · § 6-301
  35. gtg-7-101 · § 7-101
  36. gtg-7-104 · § 7-104
  37. gtg-7-105 · § 7-105
  38. gtg-7-106 · § 7-106
  39. gtg-7-107 · § 7-107
  40. gtg-7-108 · § 7-108
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