Chapter 04. Administration

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.

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.

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.

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.