.01 Purchase of Cigarette Tax Stamps.

A. The cigarette tax stamps to evidence the tobacco tax imposed by Tax-General Article, §12-102, shall be purchased from the Comptroller.

B. Cigarette tax stamps shall be purchased by presenting a requisition to the Comptroller on forms and in a manner required by the Comptroller.

C. A person may not purchase cigarette tax stamps from any person other than the Comptroller unless the purchaser has obtained written permission from the Comptroller.