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.