Maryland Code — Tax-General + Tax-Property Articles

Md. Code Ann., Tax-Gen. § 12-203

§ 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.

In this article (40 sections)