# Tax - General (GTG)

## Title 12. Tobacco Tax

### Subtitle 2. Returns and Records

#### Section 12-203

(a) Each wholesaler shall:

  (1) keep an invoice for each purchase of tax stamps;

  (2) maintain a daily record of the tax stamps affixed to cigarette packages; and

  (3) maintain a complete and accurate record of each sale of cigarettes or other tobacco products for resale outside of the State.

(b) A wholesaler shall:

  (1) keep the records required under subsection (a) of this section for a period of 6 years or for a shorter period that the Comptroller authorizes; and

  (2) allow the Comptroller or the Executive Director to examine the records.

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Md. Code Ann., Tax-Gen. (as displayed at mgaleg.maryland.gov, October 16, 2026)