2021 Maryland Statutes
Tax - General
Title 12 - Tobacco Tax
Subtitle 3 - Tax Payment
Section 12-303 - Purchase of Tax Stamps

    (a)    (1)    A licensed wholesaler may buy tax stamps, in the manner and at the time that the Comptroller requires by regulation.

        (2)    Tax stamps may not be bought from a person other than the Comptroller unless the buyer:

            (i)    has written permission from the Comptroller to do so; or

            (ii)    is acting in accordance with the regulations of the Comptroller for stamping floor stock.

    (b)    The Comptroller shall allow a licensed wholesaler a discount of 0.82% of the purchase price of tax stamps.

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