.06 Sales to Maryland Subwholesalers for Resale Outside 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 Maryland.
B. A subwholesaler who receives the permission in §A of this regulation shall:
(1) File monthly returns containing schedules showing each delivery outside Maryland;
(2) Segregate unstamped cigarettes for sale outside Maryland from other inventory; and
(3) Mark unstamped cigarettes for sale outside Maryland.
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