{"data":{"id":"us-md/md.-code-tax-general-12-303","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 12–303","heading":"","body":"(a) (1) A licensed wholesaler may buy tax stamps, in the manner and at the time that the Comptroller requires by regulation.\n(2) Tax stamps may not be bought from a person other than the Comptroller unless the buyer:\n(i) has written permission from the Comptroller to do so; or\n(ii) is acting in accordance with the regulations of the Comptroller for stamping floor stock.\n(b) The Comptroller shall allow a licensed wholesaler a discount of 0.82% of the purchase price of tax stamps.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=12-303","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"b8ff2c15ccd998b76b8a5e0749856fcaf48cb73f9de26501002b10445fe4a143","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-12-302","next":"us-md/md.-code-tax-general-12-304"},"notice":"GroundRules: Original legal text. Not legal advice."}