COMAR 03.02.02.01 — § 1 Purchase of Cigarette Tax Stamps.

.01 Purchase of Cigarette Tax Stamps.
A.
The cigarette tax stamps to evidence the tobacco tax imposed by
Tax-General Article, §12-102,
shall be purchased from the Comptroller.
B.
Cigarette tax stamps shall be purchased by presenting a requisition to the Comptroller on forms and in a manner required by the Comptroller.
C.
A person may not purchase cigarette tax stamps from any person other than the Comptroller unless the purchaser has obtained written permission from the Comptroller.