State Codes and Statutes

Statutes > Maryland > Tax-general > Title-13 > Subtitle-8 > 13-834

§ 13-834. Definitions.
 

(a)  In general.- In this Part VI of this subtitle the following words have the meanings indicated. 

(b)  Contraband alcoholic beverage.- "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 Article 2B of the Code. 

(c)  Contraband cigarettes.- "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.- "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.- "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. 
 

[An. Code 1957, art. 56, § 138; 1988, ch. 2, § 1; ch. 110, § 1; 1989, ch. 5, § 1; 1992, ch. 26, § 2; 1999, ch. 121, § 3.] 
 

State Codes and Statutes

Statutes > Maryland > Tax-general > Title-13 > Subtitle-8 > 13-834

§ 13-834. Definitions.
 

(a)  In general.- In this Part VI of this subtitle the following words have the meanings indicated. 

(b)  Contraband alcoholic beverage.- "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 Article 2B of the Code. 

(c)  Contraband cigarettes.- "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.- "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.- "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. 
 

[An. Code 1957, art. 56, § 138; 1988, ch. 2, § 1; ch. 110, § 1; 1989, ch. 5, § 1; 1992, ch. 26, § 2; 1999, ch. 121, § 3.] 
 


State Codes and Statutes

State Codes and Statutes

Statutes > Maryland > Tax-general > Title-13 > Subtitle-8 > 13-834

§ 13-834. Definitions.
 

(a)  In general.- In this Part VI of this subtitle the following words have the meanings indicated. 

(b)  Contraband alcoholic beverage.- "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 Article 2B of the Code. 

(c)  Contraband cigarettes.- "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.- "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.- "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. 
 

[An. Code 1957, art. 56, § 138; 1988, ch. 2, § 1; ch. 110, § 1; 1989, ch. 5, § 1; 1992, ch. 26, § 2; 1999, ch. 121, § 3.]