(a)The Comptroller shall adopt regulations that:#
(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 or…#
(b) An out-of-state seller shall allow the Comptroller or the Executive Director to examine the records maintained in accordance with subsection (a) of this section.