§ 12-203
94 words·~1 min read·
/md/tax-general/12-203A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§12–203.
(a)Each wholesaler shall:
(1)keep an invoice for each purchase of tax stamps;
(2)maintain a daily record of the tax stamps affixed to cigarette packages; and
(3)maintain a complete and accurate record of each sale of cigarettes or other tobacco products for resale outside of the State.
(b)A wholesaler shall:
(1)keep the records required under subsection
(a)of this section for a period of 6 years or for a shorter period that the Comptroller authorizes; and
(2)allow the Comptroller or the Executive Director to examine the records.