Md. Code Ann., Tax-Gen. § 13-834
Definitions
Effective Jul 1, 2016Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1988, c. 110, § 1; Acts 1989, c. 5, § 1; Acts 1992, c. 26, § 2; Acts 1999, c. 121, § 3, eff. July 1, 2000; Acts 2016, c. 228, § 1, eff. July 1, 2016.State of Maryland
- (a) In this Part VI of this subtitle the following words have the meanings indicated.
(b) “Contraband alcoholic beverage” means an alcoholic beverage, as defined in § 5-101 of this article:
- (1) on which alcoholic beverage tax is not paid; and
- (2) that is delivered, possessed, sold, or transported in the State in a manner not authorized under Title 5 of this article or the Alcoholic Beverages Article.
(c) “Contraband tobacco products” means cigarettes or other tobacco products, as defined in § 12-101 of this article:
- (1) on which tobacco tax is not paid; and
- (2) that are delivered, possessed, sold, or transported in the State in a manner not authorized under Title 12 of this article or Title 16 of the Business Regulation Article.
(d) “Contraband motor fuel” means motor fuel, as defined in § 9-101 of this article:
- (1) on which motor fuel tax is not paid; and
- (2) that is delivered, possessed, sold, or transferred in the State in a manner not authorized under Title 9 of this article or Title 10 of the Business Regulation Article.
(e) “Conveyance” means:
- (1) an aircraft, vehicle, or vessel used to transport alcoholic beverages, cigarettes, or other tobacco products; and
- (2) a tank car, vehicle, or vessel that is used to transport motor fuel and that, exclusive of any tank used for its own propulsion, has a capacity exceeding 50 gallons.
Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1988, c. 110, § 1; Acts 1989, c. 5, § 1; Acts 1992, c. 26, § 2; Acts 1999, c. 121, § 3, eff. July 1, 2000; Acts 2016, c. 228, § 1, eff. July 1, 2016.
Formerly Art. 56, § 138.