Maryland Code, Tax-General § 12-304

(1) the package contains sample cigarettes that are not for sale; and

(2) all applicable tobacco taxes on those cigarettes have been paid.

(b)(1) Except as provided in subsection (c) of this section, within 72 hours after receiving cigarettes in the State and before selling or attempting to sell the cigarettes, a licensed wholesaler who first possesses the cigarettes shall affix, to the smallest cigarette package, tax stamps:

(2) If a tax stamp has been affixed to a package of cigarettes, a person may not affix the same tax stamp to another package of cigarettes.

(1) sample cigarettes if the cigarette package is marked in accordance with subsection (a) of this section; or

(2) cigarettes that are segregated or marked to indicate that the cigarettes:

(d)(1) Except as provided in subsection (c)(2) of this section, a rebuttable presumption exists that any unstamped cigarettes in the possession of a licensed wholesaler are possessed in violation of this title.

(2) The licensed wholesaler who possesses unstamped cigarettes has the burden of proving that the cigarettes are not possessed in violation of this title.