§ 16-219. Records by transporter

   (a) Delivery ticket or invoice; contents. -- 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) Submission of copy of freight bill to Comptroller. -- The Comptroller by regulation may require a common carrier that brings cigarettes into the State to submit to the Comptroller a copy of any freight bill relating to the cigarette shipment.

HISTORY: An. Code 1957, art. 56, § 627; 1992, ch. 4, § 2; 1999, ch. 121, § 3; 2010, ch. 388.