12-203

(a)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)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.