# Tax - General (GTG)

## Title 12. Tobacco Tax

### Subtitle 3. Tax Payment

#### Section 12-303

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