Maryland Tax - General Section 12-201

      (a)      A manufacturer shall complete and file with the Comptroller a tobacco tax return:

            (1)      on or before the 15th day of the month that follows the month in which the manufacturer distributes in the State free sample cigarettes of the manufacturer; and

            (2)      if the Comptroller so specifies, by regulation, on other dates for each month in which the manufacturer does not distribute any sample cigarettes.

      (b)      A licensed storage warehouse operator shall file the information return that the Comptroller requires.