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2017 Maryland Code
Tax - General
Title 12 - Tobacco Tax
Subtitle 2 - Returns and Records
§ 12-203. Records of wholesaler
Universal Citation: MD Tax-Gen Code § 12-203 (2017)
- (a) Required records. -- 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) Retention and examination. -- 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 to examine the records.
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