1. (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. (1) the name and address of the seller or consignor;

   2. (2) the name and address of a buyer or consignee who is:

      1. (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
      2. (ii) a person in another jurisdiction authorized to hold cigarettes on which the tax imposed by that jurisdiction has not been paid; and
   3. (3) the quantity and brands of the cigarettes that are being transported.
2. (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.

Added by Acts 1992, c. 4, § 2. Amended by Acts 1999, c. 121, § 3, eff. July 1, 2000; Acts 2010, c. 388, § 1, eff. May 1, 2011; Acts 2019, c. 12, § 1, eff. Jan. 1, 2021.

Formerly Art. 56, § 627.