Maryland Code, TAX – GENERAL 12-305
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Terms Used In Maryland Code, TAX - GENERAL 12-305
- Person: includes an individual, receiver, trustee, guardian, personal representative, fiduciary, representative of any kind, corporation, partnership, business trust, statutory trust, limited liability company, firm, association, or other nongovernmental entity. See
- state: means :
(1) a state, possession, territory, or commonwealth of the United States; or
(2) the District of Columbia. See
(a) Unless otherwise authorized under this title, a person may not possess, sell, or attempt to sell unstamped cigarettes in the State.
(b) A person may not make, cause to be made, or procure an altered or counterfeited tax stamp.
(c) A person may not knowingly or willfully use, transfer, or possess an altered or counterfeited tax stamp.