§ 12–201
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Gen. § 12-201 (2026)
Title 12. Tobacco Tax
Subtitle 2. Returns and Records
§ 12–201LinkCopy Citation
(a)
A manufacturer shall complete and file with the Comptroller a tobacco tax return:
(1)
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
(2)
if the Comptroller so specifies, by regulation, on other dates for each month in which the manufacturer does not distribute any sample cigarettes.
(b)
A licensed other tobacco products manufacturer shall file the information return that the Comptroller requires.
(c)
A licensed storage warehouse operator and a licensed other tobacco products storage warehouse operator shall file the information return that the Comptroller requires.
(d)
An out–of–state seller shall file the information return that the Comptroller requires.