Maryland Code, Tax-General § 12-203

(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.

(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.