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ROBERT L. EHRLICH, JR., Governor
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Ch. 112
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(2) IF A STORAGE WAREHOUSE LICENSEE IS A LICENSED CIGARETTE
WHOLESALER OR LICENSED CIGARETTE SUBWHOLESALER, THE STORAGE
WAREHOUSE LICENSE AUTHORIZES THE HOLDER TO STORE STAMPED CIGARETTES
AND CIGARETTES WITH ANOTHER STATE'S TAX STAMP.
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(d) A subwholesaler license authorizes the licensee to:
(1) act as a subwholesaler; [and]
(2) buy stamped cigarettes from a wholesaler or another subwholesaler;
AND
(3) STORE STAMPED CIGARETTES AND CIGARETTES WITH ANOTHER
STATE'S TAX STAMP AT A LICENSED CIGARETTE STORAGE FACILITY.
(e) A vending machine operator, license authorizes the licensee to:
(1) act as a vending machine operator; and
(2) buy stamped cigarettes from a subwholesaler or wholesaler.
(f) A wholesaler license authorizes the licensee to:
(1) act as a wholesaler;
(2) buy unstamped cigarettes directly from a cigarette manufacturer;
(3) hold unstamped cigarettes;
(4) buy tobacco tax stamps as authorized by § 12-303 of the Tax -
General Article;
(5) transport unstamped cigarettes in the State;
(6) sell unstamped cigarettes to another licensed wholesaler if the
Comptroller specifically authorizes; [and]
(7) upon approval of the Comptroller, designate a licensed manufacturer
to act as its agent for the stamping and distribution of cigarettes; AND
(8) STORE STAMPED CIGARETTES AND CIGARETTES WITH ANOTHER
STATE'S TAX STAMP AT A LICENSED CIGARETTE STORAGE FACILITY.
16-218.
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(D) THE COMPTROLLER MAY ADOPT REGULATIONS THAT REQUIRE A
LICENSED STORAGE WAREHOUSE OPERATOR TO FILE REPORTS WITH THE
COMPTROLLER.
Article - Tax - General
12-104.
(b) The tobacco tax does not apply to:
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