Transport of other tobacco products

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    (a)    A person who transports other tobacco products by vehicle on a public road shall have in the vehicle a delivery ticket or an 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 other tobacco products on which the tobacco tax has not been paid; or

            (ii)    a person in another jurisdiction authorized to hold other tobacco products on which the tax imposed by that jurisdiction has not been paid; and

        (3)    the quantity and brands of the other tobacco products that are being transported.

    (b)    The Comptroller by regulation may require a common carrier that brings other tobacco products into the State to submit to the Comptroller a copy of any freight bill relating to the other tobacco products shipment.


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