Code of Maryland Regulations (Last Updated: April 6, 2021) |
Title 03. Comptroller of the Treasury |
Subtitle 02. ALCOHOL AND TOBACCO TAX |
Chapter 03.02.03. Maryland Cigarette Sales Below Cost Act |
Sec. 03.02.03.05. "Cost to Wholesaler" Eliminated From Certain Purchases
Latest version.
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A person who is a seller at both retail and wholesale as provided in Commercial Law Article, §11-501(m)(3), may:
A. Purchase cigarettes from another wholesaler eliminating the "cost to the wholesaler" from the price paid for the cigarettes, as provided in Commercial Law Article, §11-503(c), only on those cigarettes purchased that are sold at wholesale; and
B. Not purchase cigarettes pursuant to the provisions of Commercial Law Article, §11-503(c), which are sold at retail by the seller who is authorized to sell at both retail and wholesale.