Md. Code Regs. 03.02.02.06

Current through Register Vol. 51, No. 26, December 27, 2024

Section 03.02.02.06 - Sales to Maryland Subwholesalers for Resale Outside Maryland

A. A wholesaler may deliver unstamped cigarettes to a Maryland subwholesaler only if that subwholesaler has applied for and received permission from the Comptroller to buy unstamped cigarettes for sale outside Maryland.

B. A subwholesaler who receives the permission in §A of this regulation shall:

(1) File monthly returns containing schedules showing each delivery outside Maryland;

(2) Segregate unstamped cigarettes for sale outside Maryland from other inventory; and

(3) Mark unstamped cigarettes for sale outside Maryland.

Md. Code Regs. 03.02.02.06

Regulations .06 effective June 27, 1961; amended effective 50:13 Md. R. 511, eff. 7/10/2023