§ 12-203. Records of wholesaler

Latest version.

   (a) Required records. -- 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) Retention and examination. -- 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 to examine the records.

HISTORY: An. Code 1957, art. 81, § 449, 450, 451; 1988, ch. 2, § 1; 1999, ch. 121, § 3.

                    
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