# Regulation .12 Record Keeping.

Current through 2026-01-20. Source: COBRA Register Volume 04, Issue 02. Published by the Baltimore City Department of Legislative Reference.

## Regulation .12 Record Keeping.

Balt., Md., COBRA § 05.19.01.12 (2026)

A. A retailer must keep complete and accurate records of all transactions involving exempt and non-exempt checkout bags.

B. A retailer must provide documentation that supports the retailer’s general accounting system.

C. The retailer’s records must be available for inspection and audit by the City during all business hours.