(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.