Maryland Statutes
§ 12-303
Maryland § 12-303
This text of Maryland § 12-303 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 § 12-303 (2026).
Text
(a)(1) A licensed wholesaler may buy tax stamps, in the manner and at the time that the Comptroller requires by regulation.
(2)Tax stamps may not be bought from a person other than the Comptroller unless the buyer:
(i)has written permission from the Comptroller to do so; or
(ii)is acting in accordance with the regulations of the Comptroller for stamping floor stock.
(b)The Comptroller shall allow a licensed wholesaler a discount of 0.82% of the purchase price of tax stamps.
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Bluebook (online)
Maryland § 12-303, Counsel Stack Legal Research, https://law.counselstack.com/statute/md/gtg/12-303.