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. A subwholesaler who receives the permission in §A of this regulation shall: File monthly returns containing schedules showing each delivery outside Maryland; Segregate unstamped cigarettes for sale outside Maryland from other inventory; and Mark unstamped cigarettes for sale outside Maryland.