# COMAR Title 03 — Comptroller of the Treasury

## Subtitle 02 — Alcohol and Tobacco Tax

### Chapter 03 — Maryland Cigarette Sales Below Cost Act

**Administrative History:** Effective date: November 24, 1969

**Administrative History:** Regulations .01—03, .04C, .05C, and .06 amended effective January 23, 1981 (8:2 Md. R. 110)

**Administrative History:** Chapter revised effective August 6, 1990 (17:15 Md. R. 1854)

**Administrative History:** Regulation .04B amended effective June 25, 2001 (28:12 Md. R. 1103)

**Administrative History:** Regulation .07 adopted effective July 4, 1994 (31:13 Md. R. 1154)

**Administrative History:** Regulation .07 amended effective April 1, 2002 (29:6 Md. R. 566)

**Administrative History:** Regulation .07C amended effective May 29, 2000 (27:10 Md. R. 964)

**Administrative History:** Regulation .08 adopted effective June 17, 1999 (26:12 Md. R. 925)

**Administrative History:** Chapter recodified to new chapter COMAR 14.23.02 effective December 26, 2022 (49:26 Md. R. 1080)