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2021 Maryland Statutes
Tax - General
Title 12 - Tobacco Tax
Subtitle 3 - Tax Payment
Section 12-303 - Purchase of Tax Stamps
Universal Citation: MD. Tax - General Code Ann. § 12-303 (2021)
(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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