Prepayment of Beer Tax. Beer may not be consigned into the State of Maryland, unless: The consignor is the holder of a nonresident dealer's permit issued by the Alcohol and Tobacco Commission; The permittee has furnished the Comptroller a suitable security; All required beer taxes have been prepaid as provided in this regulation; and All applicable provisions of Alcoholic Beverages Article and Tax-General Article, Annotated Code of Maryland, have been met. Certificates to Evidence Prepayment of Tax. Prepayment of Maryland beer tax by the holder of a nonresident dealer's permit shall be evidenced by certificates issued by the Comptroller. Before consigning any beer into the State for consumption in the State, each holder of a nonresident dealer's permit shall obtain from the Comptroller a certificate denoting prepayment of the Maryland beer tax. The prepayment shall be in an amount equivalent to the Maryland beer tax paid by the holder of the nonresident dealer's permit for the total number of gallons of beer delivered during the immediate preceding months of July and August, provided, however, that if deliveries were not made in either or both of these months, or if the Comptroller shall find that the prepayment so computed is inadequate or excessive, the Comptroller shall determine the amount of the prepayment to be made before the issuance of the certificate. However, prepayment of the beer tax may not be required of a holder of a nonresident dealer's permit covering consignments to Classes E, F, and G licensees, or to the holder of a Maryland manufacturer's license. The beer tax on beer brewed outside the United States, unless prepaid as provided in this regulation, shall be prepaid through the acquisition of a tax prepayment certificate obtained from the Comptroller covering each individual order before delivery within this State. Not later than the 15th day of each month, all nonresident dealers authorized to sell beer to Maryland licensed wholesalers shall file a complete and accurate beer tax return with the Comptroller covering all dispositions of beer into this State during the preceding calendar month. This return shall be accompanied by cash remittance covering the beer tax computed on it, less a deduction for taxes paid on dispositions of beer upon which the beer tax has been prepaid pursuant to §B(2) of this regulation on an individual order basis. The Comptroller may at any time increase or decrease the amount of any prepayment of the beer tax made pursuant to §B(1), above, if it is found by the Comptroller that the amount of the prepayment is inadequate or excessive. If a nonresident dealer is required to increase the amount of beer tax prepayment, that nonresident dealer may not consign any additional amounts of beer into the State until a supplemental prepayment certificate has been issued denoting the additional prepayment of beer tax. If the permit of a nonresident dealer expires, is surrendered, or is cancelled, the nonresident dealer may file a refund claim together with the original beer tax prepayment certificates with the Comptroller for the amount of the outstanding beer tax prepayment certificates. When the Comptroller is satisfied that all beer tax due under the Tax-General Article has been paid, together with any and all interest and penalties, the Comptroller may refund to the nonresident dealer any beer tax prepayment remaining. Securities. Every nonresident dealer engaged in the business of selling or delivering beer for consumption within this State shall file with the Comptroller a continuing security in the minimum penalty of $5,000. This security shall be in such form as required by Tax-General Article, §13-826, and shall be conditioned upon the payment of all taxes, penalties, and interest imposed by the Tax-General Article upon the sale or delivery of beer. Securities filed under this Regulation shall be governed by the provisions of Tax-General Article, §§13-827—13-831. Maryland, may not be allowed to any licensee for the sale and delivery of any alcoholic beverage alleged to have been made outside this State unless it shall be proved to the satisfaction of the Comptroller that: The sale and delivery was made to a person, firm, or corporation authorized to receive the alcoholic beverages under the Delivery. The licensee is obligated to and delivers the alcoholic beverages to a licensed common carrier for transportation outside this State to the authorized purchaser; The delivery to the regular place of business of the authorized purchaser actually is made by a vehicle owned by the licensee and regularly used by the licensee in the conduct of business; or The delivery is made by contract carrier, previously approved by the Comptroller, to the regular place of business of the authorized purchaser. Tax-General Article §2-103, Annotated Code of Maryland Effective date: Regulation .01 effective December 1, 1972 Regulation .01 amended effective December 14, 1979 (6:25 Md. R. 1978) Regulation .01A amended effective June 15, 1979 (6:12 Md. R. 1046); September 14, 1981 (8:18 Md. R. 1476); July 15, 1985 (12:14 Md. R. 1432) Regulation .02 effective October 1, 1967 Regulation .02A amended effective July 12, 1987 (14:14 Md. R. 1570) Regulation .02B amended effective January 31, 1983 (10:2 Md. R. 104) Regulation .02E amended effective July 12, 1987 (14:14 Md. R. 1570) Regulation .02F amended effective July 12, 1987 (14:14 Md. R. 1570) Regulation .03 effective December 1, 1972 Regulation .03F amended as an emergency provision effective July 14, 1977 (4:16 Md. R. 1203) Regulation .03F amended effective December 14, 1979 (6:25 Md. R. 1978); September 14, 1981 (8:18 Md. R. 1476) Regulation .04 effective December 10, 1968 Regulation .04A amended effective November 16, 1979 (6:23 Md. R. 1838) Regulation .05 effective March 1, 1974 Regulation .05G amended effective November 16, 1979 (6:23 Md. R. 1838) Regulation .06 effective September 1, 1962 Regulation .06C, D adopted effective November 16, 1979 (6:23 Md. R. 1838) Regulation .06D amended effective October 25, 1982 (9:21 Md. R. 2104) Regulations .07 effective November 1, 1963 Regulations .08, .09 effective July 15, 1949 Regulation .10 effective December 1, 1972 Regulation .10A, C amended effective December 14, 1979 (6:25 Md. R. 1978); September 14, 1981 (8:18 Md. R. 1476) Regulation .11 effective June 1, 1973 Regulation .12 repealed effective December 14, 1979 (6:25 Md. R. 1978) Regulation .12 adopted effective October 17, 1980 (7:21 Md. R. 1992) Regulation .13 adopted effective November 23, 1981 (8:23 Md. R. 1854) Regulation .14 adopted effective October 16, 1989 (16:20 Md. R. 2179) Regulations .01—.04 and .07—.12 amended effective August 6, 1990 (17:15 Md. R. 1853) Regulation .02 repealed and new Regulation .02 adopted effective May 1, 1991 (18:8 Md. R. 863) Regulation .02 repealed effective October 5, 1998 (25:20 Md. R. 1527) Regulation .03 amended effective October 1, 1996 (23:18 Md. R. 1315); October 5, 1998 (25:16 Md. R. 1527) Regulation .03 amended as an emergency provision effective April 25, 2006 (33:15 Md. R. 1271); amended permanently effective October 9, 2006 (33:20 Md. R. 1611) Regulation .03A amended effective May 1, 1991 (18:8 Md. R. 863) Regulation .03D amended effective April 5, 2010 (37:7 Md. R. 569) Regulation .04 amended as an emergency provision effective April 25, 2006 (33:15 Md. R. 1271); amended permanently effective October 9, 2006 (33:20 Md. R. 1611) Regulation .04A, C amended effective October 5, 1998 (25:20 Md. R. 1527) Regulations .05, .06, and .13 repealed and new Regulations .05, .06, and .13 adopted effective August 6, 1990 (17:15 Md. R. 1853) Regulation .05 amended effective March 1, 1997 (24:4 Md. R. 290) Regulation .05 amended as an emergency provision effective April 25, 2006 (33:15 Md. R. 1271); amended permanently effective October 9, 2006 (33:20 Md. R. 1611) Regulation .05B amended effective May 1, 1992 (19:7 Md. R. 745) Regulation .05D amended effective October 5, 1998 (25:20 Md. R. 1527) Regulation .05F amended effective November 8, 2004 (31:22 Md. R. 1595); December 6, 2007 (34:24 Md. R. 2157) Regulation .06C adopted effective October 5, 1998 (25:20 Md. R. 1527) Regulation .10 repealed effective October 1, 1996 (23:18 Md. R. 1315) Regulation .11 amended effective October 5, 1998 (25:20 Md. R. 1527) Regulation .11 amended as an emergency provision effective April 25, 2006 (33:15 Md. R. 1271); amended permanently effective October 9, 2006 (33:20 Md. R. 1611) Regulation .11 amended effective April 5, 2010 (37:7 Md. R. 569) Regulation .12 amended effective May 1, 1991 (18:8 Md. R. 863); March 1, 1997 (24:4 Md. R. 290) Regulation .13 repealed and new Regulation .13 adopted effective May 4, 1998 (25:9 Md. R. 678) Regulation .13 amended as an emergency provision effective April 25, 2006 (33:15 Md. R. 1271); amended permanently effective October 9, 2006 (33:20 Md. R. 1611) Regulation .14A, B amended effective October 5, 1998 (25:20 Md. R. 1527) Regulation .15 adopted effective October 1, 1995 (22:17 Md. R. 1316) Regulation .15 amended effective October 5, 1998 (25:20 Md. R. 1527) Regulation .16 adopted effective December 16, 1996 (23:25 Md. R. 1784) Regulation .16 amended effective October 5, 1998 (25:20 Md. R. 1527) Regulation .17 adopted effective September 22, 1997 (24:19 Md. R. 1339) Regulation .18 adopted effective October 5, 1998 (25:20 Md. R. 1527) Regulation .19 adopted effective March 1, 2007 (33:26 Md. R. 1995) Regulation .20 adopted effective April 5, 2010 (37:7 Md. R. 569) Regulation .20 amended effective February 16, 2015 (42:3 Md. R. 314) Regulation .21 adopted effective April 5, 2010 (37:7 Md. R. 569) Regulation .22 adopted effective April 5, 2010 (37:7 Md. R. 569) Regulations .03—.09, .11— .22 recodified in new chapter COMAR 14.23.01 effective December 26, 2022 (49:26 Md. R. 1080) Regulation .01A amended effective July 10, 2023 (50:13 Md. R. 511) The cigarette tax stamps to evidence the tobacco tax imposed by Tax-General Article, §12-102, shall be purchased from the Comptroller. Cigarette tax stamps shall be purchased by presenting a requisition to the Comptroller on forms and in a manner required by the Comptroller. A person may not purchase cigarette tax stamps from any person other than the Comptroller unless the purchaser has obtained written permission from the Comptroller. A wholesaler or subwholesaler in the State who sells cigarettes to an out-of-State wholesaler or retailer for resale to out-of-State consumers shall: Deliver the cigarettes outside Maryland in the licensee's vehicle; Deliver the cigarettes to a common carrier for shipment outside of Maryland; or In the case of cigarettes destined for transport and sale out of State, deliver cigarettes bearing Maryland tax stamps or tax stamps of the jurisdiction in which they will be resold. A Maryland wholesaler or subwholesaler who delivers in Maryland to an out-of-State wholesaler, subwholesaler, or retailer any cigarettes which do not bear Maryland tax stamps, tax stamps of the state or district in which they will be resold, or does not impose a cigarette tax will be held liable for the Maryland tobacco tax. Wholesalers who make deliveries as described in §A shall keep complete and accurate records of these deliveries. Reports of these deliveries shall be made on schedules attached to monthly reports. The tax shall be assessed and collected by the Comptroller from the wholesaler in the absence of complete and accurate records of deliveries. Each licensee shall: Take a monthly inventory at the beginning of business on the first day of each month or at the close of business on the last day of each month of all cigarettes on the premises. Any distributor who finds it impractical to take inventory on these dates shall notify the Comptroller of another specific date on which inventory will be taken. Inventories shall exclude cigarettes: In vending machines; and Transferred to retail stock on written memorandum. Obtain invoices covering all purchases of cigarettes whether tax stamped or unstamped. Maintain a daily receiving record of cigarettes which includes the following: Date; Invoice number; Quantity; Brand; and Supplier name. Prepare an invoice for every sale of cigarettes which includes: Name and address of the purchaser; and Amount of cigarettes purchased. Retain invoices covering all purchases of Maryland cigarette tax stamps. Maintain a daily record of tax stamps affixed to cigarettes. Maintain a record of names and addresses of all retailers to whom cigarettes are sold. Prepare credit memoranda with the date the following transactions were completed: Cigarettes returned by customers to wholesale stock; and Unstamped and tax stamped cigarettes returned to manufacturers. Prepare memoranda providing details of the exchange of fresh cigarettes for stale cigarettes for factory representatives indicating: The name and address of the factory representative; and The company represented. A wholesaler who prepares a written memo when removing cigarettes from wholesale stock for retail sales is not required to prepare a retail invoice. When deliveries of unstamped cigarettes are made to an armed forces exchange or commissary, the person making the delivery shall possess an invoice with the following: Name and address of wholesaler; Name and address of purchaser; and Quantity and brands of cigarettes. Unstamped cigarettes shall be subject to confiscation if the conditions of §A are not met. Wholesalers selling unstamped cigarettes in §A shall file the form required by the Comptroller with the following: Date of sale; Name and address of exchange; and Quantity and brands sold. Purchases, Payments, and Tax Credits. Tax stamps may be purchased for: Cash; Approved credit up to 95 percent of the face amount of the security filed with and approved by the Comptroller as required by Tax-General Article, §13-825, Annotated Code of Maryland; and Cigarette tax credits issued by the Comptroller. Tax stamp payments are due for: Cash sales at the time of purchase; and Credit sales made during the month with the cigarette tax return due by the 21st of the month following the report month. Approved cigarette tax credits used when purchasing cigarette tax stamps shall be presented at the time the purchase order for cigarette tax stamps is placed with the Comptroller. If any licensed wholesaler who purchases cigarette tax stamps on credit fails to remit full payment for accumulated cigarette tax stamps purchased on credit by the due date, the credit privileges may be suspended or revoked by the Comptroller. The Comptroller may exempt a licensed wholesaler from posting a security when the wholesaler has been in continuous compliance with the: Tobacco tax laws of Maryland for the past 5 years; and Conditions of any bond or other security filed with the Comptroller pursuant to Tax-General Article, §13-825, Annotated Code of Maryland. The Comptroller may revoke an exemption granted to a person under this regulation for: Failure to be in continuous compliance with the tobacco tax laws; Failure to pay any tobacco tax or assessment when due; Failure to file a tobacco tax return or report when due; or For other good and sufficient reasons. A licensee may apply to the Comptroller for reinstatement of a revoked exemption under §C of this regulation. The Comptroller may reinstate the security exemption if the licensed wholesaler has been in continuous compliance as provided in §B for a period of 2 years following the revocation. A licensed wholesaler applying for an exemption from filing a security shall complete forms provided by the Comptroller and shall submit the supporting information as the Comptroller deems necessary. This information may include, but is not limited to, an audited financial statement, copies of federal and State tax returns for the preceding 3 years, and a current balance sheet. An exempt licensed wholesaler shall file a renewal application for exemption concurrent with the license renewal application in order to maintain the exemption. When the licensed wholesaler is a corporation, a new exemption application shall be filed any time the officer of the corporation exercising direct control over its fiscal management is changed. Security Exemption. The Comptroller shall notify the applicant in a timely fashion of the approval or rejection of the security exemption. If approved, the amount of the maximum credit limit based on the past 5 years experience of the wholesaler shall be established. If, after an exemption has been approved, a licensee's need to purchase tax stamps is in an amount that exceeds the maximum credit limit, the licensee may apply for an additional exemption from filing a security in accordance with §E of this regulation. Wholesalers who do not post a security or have not been granted a security exemption under this regulation will be required to purchase stamps by authorizing the Comptroller to withdraw the amounts due from the wholesaler’s bank account, otherwise known a direct debit. A wholesaler may deliver unstamped cigarettes to a Maryland subwholesaler only if that subwholesaler has applied for and received permission from the Comptroller to buy unstamped cigarettes for sale outside Maryland. A subwholesaler who receives the permission in §A of this regulation shall: File monthly returns containing schedules showing each delivery outside Maryland; Segregate unstamped cigarettes for sale outside Maryland from other inventory; and Mark unstamped cigarettes for sale outside Maryland. Packages of sample cigarettes, which are to be provided to consumers free of charge, shall be unstamped and prominently identified as “Sample Cigarettes Not for Sale—All Applicable State Taxes Paid”. Manufacturers shall supply the Comptroller with a complete listing, including addresses of all representatives, warehouses, advertising agencies, etc., who distribute or store sample cigarettes in Maryland on their behalf. Premium cigars include those that are made from 100 percent whole tobacco leaves where the filler, binder, and wrapper, are made of all tobacco, and may include adhesives or other materials used to maintain size, texture, or flavor and includes no tips, filters or nontobacco mouthpieces. Tax-General Article, §§2-103, 12-303, and 12-306, Annotated Code of Maryland Effective date: Regulation .01 effective June 27, 1961 Regulation .01D repealed effective January 23, 1981 (8:2 Md. R. 110) Regulation .02 effective April 28, 1965 Regulations .03—.04 effective June 27, 1961 Regulation .05 effective July 1, 1969 Regulation .05A amended effective December 21, 1981 (8:25 Md. R. 1993) Regulation .05F adopted effective November 16, 1979 (6:23 Md. R. 1838) Regulation .05 repealed and new Regulation .05 adopted effective September 19, 1988 (15:19 Md. R. 2245) Regulations .06—.08 effective June 27, 1961 Regulation .07 repealed effective August 6, 1990 (17:15 Md. R. 1853) Regulation .09 adopted effective January 1, 1987 (13:25 Md. R. 2656) Chapter revised effective August 6, 1990 (17:15 Md. R. 1854) Regulation .05 amended effective July 1, 1993 (20:7 Md. R. 639) Regulation .05G amended effective July 10. 2023 (50:13 Md. R. 511) Regulation .06 amended effective July 10. 2023 (50:13 Md. R. 511) Regulation .07B amended effective July 10. 2023 (50:13 Md. R. 511) Regulation .08 adopted effective May 29, 2000 (27:10 Md. R. 964) Regulation .08 repealed as an emergency provision effective May 1, 2011 (38:11 Md. R. 670); emergency extended to March 16, 2012 (38:21 Md. R. 1274); repealed permanently effective November 28, 2011 (38:24 Md. R. 1499) Regulation .08D amended effective August 1, 2005 (32:13 Md. R. 1110); September 1, 2006 (33:17 Md. R. 1436) Regulation .08H adopted effective March 23, 2009 (36:6 Md. R. 487) Regulation .09 adopted effective March 4, 2013 (40:4Md. R. 344) Effective date: November 24, 1969 Regulations .01—03, .04C, .05C, and .06 amended effective January 23, 1981 (8:2 Md. R. 110) Chapter revised effective August 6, 1990 (17:15 Md. R. 1854) Regulation .04B amended effective June 25, 2001 (28:12 Md. R. 1103) Regulation .07 adopted effective July 4, 1994 (31:13 Md. R. 1154) Regulation .07 amended effective April 1, 2002 (29:6 Md. R. 566) Regulation .07C amended effective May 29, 2000 (27:10 Md. R. 964) Regulation .08 adopted effective June 17, 1999 (26:12 Md. R. 925) Chapter recodified to new chapter COMAR 14.23.02 effective December 26, 2022 (49:26 Md. R. 1080) Alcoholic Beverage Tax Returns and Reports. Holders of a manufacturer's or a wholesaler's license authorized to sell beer, wine, or liquor, or Class E, F, or G license holders authorized to sell beer, wine, or liquor, or holders of a nonresident dealer permit authorized to sell beer shall file a tax return with the Revenue Administration Division on forms prescribed by the Comptroller for each month that their license or permit is active. A tax return is required for each period even if the licensee or permittee had no activity. Manufacturers and wholesalers shall file a beer, wine, or liquor tax return under a filing frequency provided in §A(4) of this regulation. Nonresident dealers shall file a beer tax return by the 15th of the month following the report month. Class E, F, and G licensees shall file the appropriate tax return by the 25th of the month following the report month. Holders of an import-export, nonresident storage, or a public storage permit shall file a report with the Revenue Administration Division on forms prescribed by the Comptroller for each month that their permit is active. A report is required for each month even if the permittee had no activity. Import-export, nonresident storage, and public storage reports are due by the 15th of the month following the report month. Family beer and wine facility permit holders shall file a report with the Revenue Administration Division on forms prescribed by the Comptroller for each year that the permit is active. A family beer and wine facility permit report is required for each report year beginning October 1 and ending September 30 of the following year. Reports are due by October 15 following the report year, and shall be filed even if the permittee had no activity for that year. Filing frequency for Manufacturers and Wholesalers of Beer, Wine or Liquor. The Comptroller shall notify manufacturers and wholesalers of their filing frequency under this regulation. The required return shall be filed: Monthly; Quarterly; or Semiannually. Monthly. The taxpayer is required to file and pay the tax monthly on or before the 20th day of the month following the report month. Quarterly. The taxpayer is required to file and pay the tax quarterly on or before the 15th day of the month that follows a calendar quarter for that report. The reports will be due April, July, October, and January of the following year. Semiannually. The taxpayer is required to file the return and pay the tax semiannually on or before the 15th day of January and July. A holder of a nonresident winery, distillery, and brewery permit authorized to sell wine, distilled spirits, or beer shall file a tax return with the Revenue Administration Division on forms prescribed by the Comptroller for each month that the holder's permit is active. A tax return is required for each month even if the permittee had no activity. A nonresident permit holder shall file a tax return by the 10th of the month following the report month. Tobacco Tax Returns. A manufacturer of cigarettes shall file a tobacco tax return with the Revenue Administration Division on forms prescribed by the Comptroller, listing all sample cigarettes distributed within the State. A tobacco tax return is required for each month even if the manufacturer did not distribute sample cigarettes in this State. Sample cigarettes shipped into Maryland during the report month by a third party (advertising agency, etc.), on behalf of a manufacturer, shall be reported by the manufacturer. Sample cigarettes shipped to federal reservations in Maryland need not be reported. However, complete and accurate records of these shipments shall be maintained on the manufacturer's premises and shall be subject to audit verification. Manufacturers shall file returns by the 15th of the month following the report month. Licensed cigarette wholesalers shall file a tobacco tax return with the Revenue Administration Division on forms prescribed by the Comptroller for all months that their license is active. A tobacco tax return is required for each month even if the licensee did not take the first possession of any unstamped cigarettes in this State. Licensees shall file returns by the 21st of the month following the report month. Tax Return or Report Waiver. A license or permit holder described in §A or B of this regulation may file a written request for a waiver from filing a nonactivity return or report, and shall provide adequate reasons for the waiver. The Comptroller shall make a determination based on the reasons presented in the request and notify the license or permit holder in writing of the decision. Report of Retail License Activity. Each retail alcoholic beverage license-issuing authority shall file on a monthly basis a report with the Comptroller, on forms provided or approved by the Comptroller, listing all retail alcoholic beverage license activity, including issuances, cancellations, transfers, revocations, etc., for the report month. Each issuing authority shall file the monthly report with the Comptroller by the 15th of the month following the report month. Reports are due even if there is no activity. Each alcoholic beverage license-issuing authority shall file annually a complete report of all retail alcoholic beverage licenses renewed for the year on forms provided or approved by the Comptroller. This annual report shall be filed by the 15th of the month following the month the licenses are renewed. Reports filed by the alcoholic beverage license-issuing authority shall include the names of licensees, entity name and trade name, address, and any other information the Comptroller may require. The Comptroller may adopt a Statewide control number to be used by the alcoholic beverage license-issuing authority when filing reports. Each alcoholic beverage license-issuing authority shall file annually a complete report of all revenue derived for the year preceding from retail alcoholic beverage licenses, on forms provided or approved by the Comptroller. This annual report shall be filed by August 15 annually. Report of Dispensary Activities. Each county dispensary shall file annually a complete report summarizing all dispensary activities for the year on forms provided or approved by the Comptroller. This report shall be filed by August 15 annually and shall include gross profits, expenses, net profits of the dispensary, and any other information relating to the sale of alcoholic beverages that the Comptroller may require. Alcohol Beverages Article, §1-302; Tax-General Article, §2-103; Annotated Code of Maryland Effective date: April 3, 1989 (16:6 Md. R. 727) Regulation .01A amended effective August 6, 1990 (17:15 Md. R. 1854); February 12, 1996 (23:3 Md. R. 166); September 22, 1997 (24:19 Md. R. 1339); October 9, 2006 (33:20 Md. R. 1611) Regulation .01A amended as an emergency provision effective April 25, 2006 (33:15 Md. R. 1271); amended permanently effective October 9, 2006 (33:20 Md. R. 1611) Regulation .01A amended effective October 20, 2008 (35:21 Md. R. 1823); July 18, 2016 (43:14 Md. R. 779); November 15, 2021 (48:23 Md. R. 979); July 10, 2023 (50:13 Md. R. 511) Regulation .01B amended effective August 6, 1990 (17:15 Md. R. 1854); November 15, 2021 (48:23 Md. R. 979) Regulation .02 adopted effective June 1, 1996 (23:10 Md. R. 730) Regulation .02 repealed effective July 10, 2023 (50:13 Md. R. 511) Effective date: October 1, 1996 (23:18 Md. R. 1315) Regulation .01B amended effective December 11, 2000 (27:24 Md. R. 2198); September 2, 2002 (29:17 Md. R. 1377); May 1, 2005 (32:6 Md. R. 635) Regulation .01B amended as an emergency provision effective April 25, 2006 (33:15 Md. R. 1271); amended permanently effective October 9, 2006 (33:20 Md. R. 1612) Regulation .02A amended effective December 11, 2000 (27:24 Md. R. 2198) Regulation .03A amended effective December 11, 2000 (27:24 Md. R. 2198) Regulation .04B amended effective February 9, 2009 (36:3 Md. R. 207); December 11, 2014 (41:24 Md. R. 1426) Regulation .06B amended effective January 26, 1998 (25:2 Md. R. 75) Regulation .07A amended effective December 11, 2000 (27:24 Md. R. 2198); September 2, 2002 (29:17 Md. R. 1377) Regulation .09C amended effective May 1, 2005 (32:6 Md. R. 635) Regulation .10A amended effective December 11, 2000 (27:24 Md. R. 2198); March 9, 2001 (28:5 Md. R. 548); December 11, 2014 (41:24 Md. R. 1426) Regulation .10C amended effective September 2, 2002 (29:17 Md. R. 1377) Regulation .10E amended effective January 26, 1998 (25:2 Md. R. 75); February 9, 2009 (36:3 Md. R. 207) Regulation .10F amended effective December 11, 2014 (41:24 Md. R. 1426) Regulation .10G amended effective December 11, 2000 (27:24 Md. R. 2198) Regulation .10H adopted effective September 2, 2002 (29:17 Md. R. 1377) Regulation .11B, C amended effective May 1, 2005 (32:6 Md. R. 635); February 9, 2009 (36:3 Md. R. 207) Regulation .11C, G amended and H adopted effective January 26, 1998 (25:2 Md. R. 75) Regulation .11H amended effective September 2, 2002 (29:17 Md. R. 1377); February 9, 2009 (36:3 Md. R. 207) Regulation .12A, B amended effective January 26, 1998 (25:2 Md. R. 75) Regulation .12B amended effective May 1, 2005 (32:6 Md. R. 635); December 11, 2014 (41:24 Md. R. 1426) Regulation .12B, F amended effective December 11, 2000 (27:24 Md. R. 2198) Chapter recodified to new chapter COMAR 14.23.04 effective December 26, 2022 (49:26 Md. R. 1080) Effective date: October 4, 2010 (37:20 Md. R. 1392) Chapter recodified to new chapter COMAR 14.23.05 effective December 26, 2022 (49:26 Md. R. 1080)