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2022 Maryland Statutes
Tax - General
Title 12 - Tobacco Tax
Subtitle 2 - Returns and Records
Section 12-204 - Records Maintained by Out-of-State Seller -- Examination by Comptroller
Universal Citation: MD. Tax - General Code § 12-204 (2022)
** TAKES EFFECT JULY 1, 2022 PER CHAPTERS 768 AND 767 OF 2021 **
(a) The Comptroller shall adopt regulations that:
(1) require an out–of–state seller to maintain records of the cost of premium cigars and pipe tobacco acquired for sale into the State; and
(2) specify the period for which an out–of–state seller must maintain the records required under item (1) of this subsection.
(b) An out–of–state seller shall allow the Comptroller to examine the records maintained in accordance with subsection (a) of this section.
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