{"data":{"id":"us-md/md.-code-tax-general-12-203","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 12–203","heading":"","body":"(a) Each wholesaler shall:\n(1) keep an invoice for each purchase of tax stamps;\n(2) maintain a daily record of the tax stamps affixed to cigarette packages; and\n(3) maintain a complete and accurate record of each sale of cigarettes or other tobacco products for resale outside of the State.\n(b) A wholesaler shall:\n(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\n(2) allow the Comptroller or the Executive Director to examine the records.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=12-203","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"883e45b805fb1fefa7263eb1ead1e3e079bb5ad810151fbda6a93ac6af8d26e4","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-12-202.1","next":"us-md/md.-code-tax-general-12-204"},"notice":"GroundRules: Original legal text. Not legal advice."}