1. (a) A person who transports other tobacco products by vehicle on a public road shall have in the vehicle a delivery ticket or an 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 other tobacco products on which the tobacco tax has not been paid; or
      2. (ii) a person in another jurisdiction authorized to hold other tobacco products on which the tax imposed by that jurisdiction has not been paid; and
   3. (3) the quantity and brands of the other tobacco products that are being transported.
2. (b) The Executive Director by regulation may require a common carrier that brings other tobacco products into the State to submit to the Executive Director a copy of any freight bill relating to the other tobacco products shipment.

Added by Acts 2010, c. 388, § 1, eff. May 1, 2011. Amended by Acts 2019, c. 12, § 1, eff. Jan. 1, 2021.