Maryland Code, TAX – GENERAL 12-204

state: means :

(1) a state, possession, territory, or commonwealth of the United States; or

(2) the District of Columbia. See

(a) The Comptroller shall adopt regulations that:

(1) require an out-of-state seller to maintain records of the cost of premium cigars and pipe tobacco acquired for sale into the State; and

(2) specify the period for which an out-of-state seller must maintain the records required under item (1) of this subsection.

(b) An out-of-state seller shall allow the Comptroller to examine the records maintained in accordance with subsection (a) of this section.