# Tax - General (GTG)

## Title 12. Tobacco Tax

### Subtitle 2. Returns and Records

#### Section 12-204

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