Md. Code Regs. 03.02.02.01

Current through Register Vol. 51, No. 26, December 27, 2024
Section 03.02.02.01 - Purchase of Cigarette Tax Stamps
A. The cigarette tax stamps to evidence the tobacco tax imposed by Tax-General Article, §12-102, shall be purchased from the Comptroller.
B. Cigarette tax stamps shall be purchased by presenting a requisition to the Comptroller on forms and in a manner required by the Comptroller.
C. A person may not purchase cigarette tax stamps from any person other than the Comptroller unless the purchaser has obtained written permission from the Comptroller.

Md. Code Regs. 03.02.02.01

Regulation .01 effective June 27, 1961
Regulation .01D repealed effective January 23, 1981 (8:2 Md. R. 110)