There is a newer version
of
this Section
2020 Maryland Statutes
Tax - General
Title 12 - Tobacco Tax
Subtitle 2 - Returns and Records
Section 12-203 - Records of Wholesaler
Universal Citation:
MD. Tax - General Code Ann. § 12-203 (2020)
Learn more
This media-neutral citation is based
on the American Association of Law Libraries Universal Citation Guide and is not
necessarily the official citation.
(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 to examine the records.
Disclaimer: These codes may not be the most recent version. Maryland may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.