12-103

(a) A rebuttable presumption exists that any cigarette or other tobacco product in the State is subject to the tobacco tax.
(b) Cigarettes or other tobacco products are contraband tobacco products if they:
(1) are possessed or sold in the State in a manner that is not authorized under this title or under Title 16 or Title 16.5 of the Business Regulation Article;  or
(2) are transported by vehicle in the State by a person who does not have, in the vehicle, the records required by § 16-219 or § 16.5-215 of the Business Regulation Article for the transportation of cigarettes or other tobacco products.
(c) A person who possesses cigarettes or other tobacco products has the burden of proving that the cigarettes or other tobacco products are not subject to the tobacco tax