Section 12-203 - Records of wholesaler. - Maryland Statutes

§ 12-203. Records of wholesaler.
 

(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. 
 

[An. Code 1957, art. 81, §§ 449, 450, 451; 1988, ch. 2, § 1; 1999, ch. 121, § 3.]