# Tax - General (GTG)

## Title 12. Tobacco Tax

### Subtitle 2. Returns and Records

#### Section 12-201

(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.

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Md. Code Ann., Tax-Gen. (as displayed at mgaleg.maryland.gov, October 16, 2026)