1. (a) Each wholesaler shall:

   1. (1) keep an invoice for each purchase of tax stamps;
   2. (2) maintain a daily record of the tax stamps affixed to cigarette packages; and
   3. (3) maintain a complete and accurate record of each sale of cigarettes or other tobacco products for resale outside of the State.

2. (b) A wholesaler shall:

   1. (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. (2) allow the Comptroller or the Executive Director to examine the records.

Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1999, c. 121, § 3, eff. July 1, 2000; Acts 2023, c. 450, § 1, eff. July 1, 2023.

Formerly Art. 81, §§ 449, 450, 451.