# COMAR Title 03 — Comptroller of the Treasury

## Subtitle 02 — Alcohol and Tobacco Tax

### Chapter 02 — Tobacco Tax

#### Regulation .06 Sales to Maryland Subwholesalers for Resale Outside Maryland.

*COMAR 03.02.02.06*

A. A wholesaler may deliver unstamped cigarettes to a Maryland subwholesaler only if that subwholesaler has applied for and received permission from the Comptroller to buy unstamped cigarettes for sale outside Maryland.

B. A subwholesaler who receives the permission in §A of this regulation shall:

  (1) File monthly returns containing schedules showing each delivery outside Maryland;

  (2) Segregate unstamped cigarettes for sale outside Maryland from other inventory; and

  (3) Mark unstamped cigarettes for sale outside Maryland.