.02 Cigarette Sales to Out-of-State Vendors.
A. A wholesaler or subwholesaler in the State who sells cigarettes to an out-of-State wholesaler or retailer for resale to out-of-State consumers shall:
(1) Deliver the cigarettes outside Maryland in the licensee's vehicle;
(2) Deliver the cigarettes to a common carrier for shipment outside of Maryland; or
(3) In the case of cigarettes destined for transport and sale out of State, deliver cigarettes bearing Maryland tax stamps or tax stamps of the jurisdiction in which they will be resold.
B. A Maryland wholesaler or subwholesaler who delivers in Maryland to an out-of-State wholesaler, subwholesaler, or retailer any cigarettes which do not bear Maryland tax stamps, tax stamps of the state or district in which they will be resold, or does not impose a cigarette tax will be held liable for the Maryland tobacco tax.
C. Wholesalers who make deliveries as described in §A shall keep complete and accurate records of these deliveries. Reports of these deliveries shall be made on schedules attached to monthly reports.
D. The tax shall be assessed and collected by the Comptroller from the wholesaler in the absence of complete and accurate records of deliveries.