Md. Code, Bus. Reg. § 16-219
Md. Code, Bus. Reg. § 16-219
Maryland · Maryland Code, Business Regulation · Status: effective
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- Citation
- Md. Code, Bus. Reg. § 16-219, Maryland, version 1 as recorded 2026-09-28, yourstate.us, https://yourstate.us/provision/1756832
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Full text
(a) A person who transports cigarettes by vehicle on a public road shall have in the vehicle a delivery ticket or invoice that states:
(1) the name and address of the seller or consignor;
(2) the name and address of a buyer or consignee who is:
(i) a person in the State authorized by Title 12 of the Tax – General Article to hold unstamped cigarettes on which the tobacco tax has not been paid; or
(ii) a person in another jurisdiction authorized to hold cigarettes on which the tax imposed by that jurisdiction has not been paid; and
(3) the quantity and brands of the cigarettes that are being transported.
(b) The Executive Director by regulation may require a common carrier that brings cigarettes into the State to submit to the Executive Director a copy of any freight bill relating to the cigarette shipment.