Maryland Statutes
§ 12-204
Maryland § 12-204
This text of Maryland § 12-204 is published on Counsel Stack Legal Research, covering Maryland primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Md. Code Ann., Tax - General § 12-204 (2026).
Text
(a)The Comptroller shall adopt regulations that:
(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)specify the period for which an out–of–state seller must maintain the records required under item (1) of this subsection.
(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.
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Bluebook (online)
Maryland § 12-204, Counsel Stack Legal Research, https://law.counselstack.com/statute/md/gtg/12-204.