.06 Sales to Maryland Subwholesalers for Resale Outside of Maryland.

A. A wholesaler may deliver unstamped cigarettes to a Maryland subwholesaler only if that subwholesaler has applied for and received permission from the Comptroller to buy unstamped cigarettes for sale outside of Maryland.

B. A subwholesaler who receives the permission in §A of this regulation will be required to file monthly returns containing schedules showing each delivery outside of Maryland.

C. Segregating and marking the cigarettes for out-of-State delivery applies to subwholesalers.