1. (a)

   1. (1) A licensed wholesaler may buy tax stamps, in the manner and at the time that the Comptroller requires by regulation.

   2. (2) Tax stamps may not be bought from a person other than the Comptroller unless the buyer:

      1. (i) has written permission from the Comptroller to do so; or
      2. (ii) is acting in accordance with the regulations of the Comptroller for stamping floor stock.
2. (b) The Comptroller shall allow a licensed wholesaler a discount of 0.82% of the purchase price of tax stamps.

Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1991, c. 671, § 1; Acts 1992, 1st Sp. Sess., c. 1, § 1; Acts 1999, c. 121, § 1, eff. July 1, 1999.

Formerly Art. 81, §§ 434, 437, 438.