(a) Each wholesaler shall: (1) keep an invoice for each purchase of tax stamps; (2) maintain a daily record of the tax stamps affixed to cigarette packages; and (3) maintain a complete and accurate record of each sale of cigarettes or other tobacco products for resale outside of the State. (b) A wholesaler shall: (1) keep the records required under subsection (a) of this section for a period of 6 years or for a shorter period that the Comptroller authorizes; and (2) allow the Comptroller or the Executive Director to examine the records.
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