(a)A rebuttable presumption exists that any alcoholic…#
(a) A rebuttable presumption exists that any alcoholic beverage in the State is subject to the alcoholic beverage tax.
(b)An alcoholic beverage on which the alcoholic beverage…#
(b) An alcoholic beverage on which the alcoholic beverage tax is not paid is a contraband alcoholic beverage if it is delivered, possessed, sold, or transported in the State in a manner that is not authorized:
(1) under this title; or
(2) under the Alcoholic Beverages Article.
(c)The person who possesses an alcoholic beverage has the…#
(c) The person who possesses an alcoholic beverage has the burden of proving that the alcoholic beverage is not subject to the alcoholic beverage tax.