1. (a) The Comptroller shall adopt regulations that:

   1. (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. (2) specify the period for which an out-of-state seller must maintain the records required under item (1) of this subsection.
2. (b) An out-of-state seller shall allow the Comptroller or the Executive Director to examine the records maintained in accordance with subsection (a) of this section.

Added by Acts 2021, c. 767, § 2, eff. July 1, 2022; Acts 2021, c. 768, § 2, eff. July 1, 2022. Amended by Acts 2023, c. 450, § 1, eff. July 1, 2023.