# COMAR Title 03 — Comptroller of the Treasury

## Subtitle 02 — Alcohol and Tobacco Tax

### Chapter 02 — Tobacco Tax

#### Regulation .07 Sample Cigarettes.

*COMAR 03.02.02.07*

A. 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”.

B. 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.