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Ch. 2 LAWS OF MARYLAND
For a discussion of "wholesaler", see the General
Revisor's Note to Subtitle 1 of this title.
In the introductory language of subsection (a) of this
section, the duty to "complete" the return is added as
a general reference to § 2-104 of this article, which
requires the Comptroller to design appropriate forms.
See the revisor's note to that section.
In subsection (a)(1) and (2) of this section, the
defined term "unstamped cigarettes" is substituted for
the former word "cigarettes", for clarity, since the
possession of unstamped cigarettes is the criteria for
tax liability and return responsibility. Similarly,
in subsection (a) of this section, the words "for
which tax stamps ' are required" are added to
distinguish sample cigarettes and other unstamped
cigarettes.
In subsection (a)(1) of this section, the phrase "on
or before the 21st day" is substituted for the former
phrase "before the twenty-first (21st) day", to
conform to the administration construction of the
former phrase since its enactment by Ch. 1, Acts of
1958.
Also in subsection (a)(1) of this section, the former
reference to the effective date of "the twenty-first
(21st) day of August, 1957" is deleted as obsolete.
The third sentence of former Art. 81, § 461, which
required a return to state the sales made in each
county, is deleted as obsolete. Ch. 321, Acts of
1961, altered the provisions for distribution of tax
revenues from a per sale to a per capita basis.
Therefore, the Comptroller no longer includes space
for this information on the tobacco tax return.
Defined terms: "Cigarette" § 12-101
"Comptroller" § 1-101 "County" § 1-101
"Person" § 1-101 "Tobacco tax" § 1-101
"Wholesaler" § 12-101
12-203. RECORDS OF WHOLESALER.
(A) REQUIRED RECORDS.
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 FOR RESALE OUTSIDE OF THE STATE.
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