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§ 12-204. Records by out-of-state sellers

West's Annotated Code of MarylandTax-GeneralEffective: July 1, 2023

West's Annotated Code of Maryland
Tax-General (Refs & Annos)
Title 12. Tobacco Tax (Refs & Annos)
Subtitle 2. Returns and Records (Refs & Annos)
Effective: July 1, 2023
MD Code, Tax - General, § 12-204
§ 12-204. Records by out-of-state sellers
Currentness
In general
(a) The Comptroller shall adopt regulations that:
(1) require an out-of-state seller to maintain records of the cost of premium cigars and pipe tobacco acquired for sale into the State; and
(2) specify the period for which an out-of-state seller must maintain the records required under item (1) of this subsection.
Examination of records
(b) An out-of-state seller shall allow the Comptroller or the Executive Director to examine the records maintained in accordance with subsection (a) of this section.

Credits

Added by Acts 2021, c. 767, § 2, eff. July 1, 2022; Acts 2021, c. 768, § 2, eff. July 1, 2022. Amended by Acts 2023, c. 450, § 1, eff. July 1, 2023.
MD Code, Tax - General, § 12-204, MD TAX GENERAL § 12-204
Current through legislation effective through April 9, 2023, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
End of Document