A manufacturer shall complete and file with the Comptroller a tobacco tax return: on or before the 15th day of the month that follows the month in which the manufacturer distributes in the State free sample cigarettes of the manufacturer; and if the Comptroller so specifies, by regulation, on other dates for each month in which the manufacturer does not distribute any sample cigarettes. A licensed other tobacco products manufacturer shall file the information return that the Comptroller requires. A licensed storage warehouse operator and a licensed other tobacco products storage warehouse operator shall file the information return that the Comptroller requires. An out–of–state seller shall file the information return that the Comptroller requires.

A wholesaler shall complete and file with the Comptroller a tobacco tax return: for cigarettes: on or before the 21st day of the month that follows the month in which the wholesaler has the first possession, in the State, of unstamped cigarettes for which tax stamps are required; and if the Comptroller so specifies, by regulation, on other dates for each month in which the wholesaler does not have the first possession of any unstamped cigarettes in the State; and for other tobacco products, on or before the 21st day of the month that follows the month in which the wholesaler has possession of other tobacco products on which the tobacco tax has not been paid. Each return shall state the quantity of cigarettes or the wholesale price of other tobacco products sold during the period that the return covers.

For periods beginning after December 31, 2026, a person shall file a tobacco tax return electronically.

Each wholesaler shall: keep an invoice for each purchase of tax stamps; maintain a daily record of the tax stamps affixed to cigarette packages; and maintain a complete and accurate record of each sale of cigarettes or other tobacco products for resale outside of the State. A wholesaler shall: 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 allow the Comptroller or the Executive Director to examine the records.

The Comptroller shall adopt regulations that: 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 specify the period for which an out–of–state seller must maintain the records required under item (1) of this subsection. 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.