Unannotated Code of Maryland (Last Updated: May 16, 2014) |
TAX - GENERAL |
TITLE 13. PROCEDURE |
SUBTITLE 8. COLLECTIONS |
PART VI. SEIZURE OF PROPERTY |
§ 13-834. Definitions
Latest version.
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(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.
HISTORY: 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.