# COMAR Title 03 — Comptroller of the Treasury

## Subtitle 02 — Alcohol and Tobacco Tax

### Chapter 02 — Tobacco Tax

#### Regulation .09 Premium Cigar Ingredients.

*COMAR 03.02.02.09*

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.