§ 5-103. Presumption of taxability; contraband alcoholic beverage; burden of proof

   (a) Presumption of taxability. -- A rebuttable presumption exists that any alcoholic beverage in the State is subject to the alcoholic beverage tax.

(b) Contraband alcoholic beverage. -- An alcoholic beverage on which the alcoholic beverage tax is not paid is a contraband alcoholic beverage if it is delivered, possessed, sold, or transported in the State in a manner that is not authorized:

   (1) under this title; or

   (2) under Article 2B of the Code.

(c) Burden of proof. -- The person who possesses an alcoholic beverage has the burden of proving that the alcoholic beverage is not subject to the alcoholic beverage tax.

HISTORY: An. Code 1957, art. 2B, § 3, 131; 1988, ch. 2, § 1.