Current with changes from the 2024 Legislative Session
Section 16-219 - Records by transporter(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.Amended by 2019 Md. Laws, Ch. 12,Sec. 1, eff. 6/1/2020.