.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.