COMAR 03.02.02.06 — § 6 Sales to Maryland Subwholesalers for Resale Outside Maryland.

.06 Sales to Maryland Subwholesalers for Resale Outside Maryland.
A.
A wholesaler may deliver unstamped cigarettes to a Maryland subwholesaler only if that subwholesaler has applied for and received permission from the Comptroller to buy unstamped cigarettes for sale outside Maryland.
B.
A subwholesaler who receives the permission in
§A of this regulation
shall:
(1)
File monthly returns containing schedules showing each delivery outside Maryland;
(2)
Segregate unstamped cigarettes for sale outside Maryland from other inventory; and
(3)
Mark unstamped cigarettes for sale outside Maryland.