(a)A rebuttable presumption exists that any cigarette or…#
(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…#
(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, Title 16.5, or Title 16.9 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…#
(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.