Md. Code, Tax - General § 13-835
This is the official text of Md. Code, Tax - General § 13-835, part of Maryland’s Code, Tax - General — governs state taxation.
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§13–835.
Official statutory text
(a) The Comptroller, the Executive Director, or a peace officer of the State may:
(1) seize contraband alcoholic beverages or contraband tobacco products in the State without a warrant;
(2) stop and search a conveyance in the State if the Comptroller, the Executive Director, or officer knows or has reason to suspect that the conveyance is being used to transport in the State contraband tobacco products having a retail value of $100 or more or contraband alcoholic beverages; and
(3) seize a conveyance being used in the State to transport contraband alcoholic beverages or contraband tobacco products.
(b) A police officer of the State may:
(1) seize any contraband motor fuel in the State without a warrant;
(2) stop and search a conveyance in the State for contraband motor fuel if the officer has probable cause to believe that the conveyance is being used to carry contraband motor fuel in the State; and
(3) seize a conveyance being used to transport contraband motor fuel.
(1) seize contraband alcoholic beverages or contraband tobacco products in the State without a warrant;
(2) stop and search a conveyance in the State if the Comptroller, the Executive Director, or officer knows or has reason to suspect that the conveyance is being used to transport in the State contraband tobacco products having a retail value of $100 or more or contraband alcoholic beverages; and
(3) seize a conveyance being used in the State to transport contraband alcoholic beverages or contraband tobacco products.
(b) A police officer of the State may:
(1) seize any contraband motor fuel in the State without a warrant;
(2) stop and search a conveyance in the State for contraband motor fuel if the officer has probable cause to believe that the conveyance is being used to carry contraband motor fuel in the State; and
(3) seize a conveyance being used to transport contraband motor fuel.
Status: in_force · Read it on the official government site
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