20                                   LAWS OF MARYLAND                            [CH. 1

431.  ANY OUT-OF-STATE VENDOR WHO SHALL SELL IN
THIS STATE OR HAVE IN HIS POSSESSION WITHIN THIS
STATE ANY CIGARETTES FOR SALE TO A DISTRIBUTOR,
WHOLESALER, RETAILER, OR CONSUMER IN THIS STATE
SHALL, BY VIRTUE OF SUCH SALE OR POSSESSION, AP-
POINT THE SECRETARY OF STATE HIS LAWFUL ATTOR-
NEY UPON WHOM MAY BE SERVED ALL LAWFUL PRO-
CESSES IN ANY ACTION OR PROCEEDING AGAINST SUCH
VENDOR FOR THE TAX IMPOSED BY THIS SUB-TITLE. SUCH
OUT-OF-STATE VENDOR SHALL KEEP COMPLETE AND AC-
CURATE RECORDS OF ALL SALES OF CIGARETTES SUB-
JECT TO TAX UNDER THIS SUB-TITLE FOR A PERIOD OF
SIX YEARS, AND MAY BE REQUIRED TO PRODUCE FOR IN-
SPECTION SUCH RECORDS UPON DEMAND SERVED UPON
THE SECRETARY OF STATE. WHENEVER ANY SUCH PRO-
CESS OR DEMAND IS SERVED UPON THE SECRETARY OF
STATE, THE COMPTROLLER SHALL SEND FORTHWITH BY
REGISTERED MAIL A NOTICE OF SUCH SERVICE OF PRO-
CESS OR DEMAND AND A COPY THEREOF TO SUCH OUT-OF-
STATE VENDOR.

RECORDS

432.    EVERY DISTRIBUTOR SHALL PROCURE AND OB-
TAIN INVOICES SHOWING THE AMOUNT OF EACH SHIP-
MENT OF CIGARETTES RECEIVED BY HIM, THE DATE
THEREOF AND THE NAME OF THE SHIPPER AND THE DIS-
TRIBUTOR SHALL RETAIN THE SAME FOR A PERIOD OF
SIX YEARS, SUBJECT TO THE EXAMINATION AND INSPEC-
TION OF THE COMPTROLLER OR HIS DULY AUTHORIZED
AGENTS.

433.   ANY DISTRIBUTOR IN THE STATE OF MARYLAND
WHO SELLS CIGARETTES TO AN OUT-OF-STATE WHOLE-
SALER OR RETAILER FOR RESALE BY SUCH PERSON TO
OUT-OF-STATE CONSUMERS SHALL KEEP A COMPLETE
AND ACCURATE RECORD OF SUCH SALES. IF COMPLETE
AND ACCURATE RECORDS ARE NOT KEPT FOR A PERIOD
OF SIX YEARS, THE COMPTROLLER SHALL ASSESS TAXES
ON SUCH SALES AS IF THEY HAD BEEN MADE FOR USE IN
MARYLAND.

434.   ANY WHOLESALER IN THE STATE OF MARYLAND
WHO PURCHASES CIGARETTES FROM A DISTRIBUTOR FOR
SALE TO OTHER WHOLESALERS OR RETAILERS LOCATED
OUT OF STATE SHALL APPLY TO THE COMPTROLLER FOR
AUTHORIZATION TO PURCHASE UNSTAMPED CIGARETTES
FOR RESALE TO SUCH OUT-OF-STATE PERSONS. SUCH
WHOLESALERS SHALL MAINTAIN COMPLETE AND ACCU-
RATE RECORDS OF SALES TO OUT-OF-STATE WHOLESAL-
ERS OR RETAILERS FOR A PERIOD OF SIX YEARS, AND IF
THEY FAIL TO MAINTAIN SUCH COMPLETE AND ACCU-
RATE RECORDS, THE TAX SHALL BE ASSESSED AGAINST
THEM BY THE COMPTROLLER ON ALL UNSTAMPED CIGA-
RETTES WHICH THEY HAVE PURCHASED.