Maryland Tax - General Section 12-302

      (a)      A manufacturer of sample cigarettes shall pay the tobacco tax on those cigarettes distributed in the State without charge, in the manner that the Comptroller requires by regulation, with the return that covers the period in which the manufacturer distributed those cigarettes.

      (b)      The wholesaler who first possesses in the State unstamped cigarettes for which tax stamps are required shall pay the tobacco tax on those cigarettes by buying and affixing tax stamps.

      (c)      (1)      The tobacco tax on other tobacco products shall be paid by the wholesaler who sells the other tobacco products to a retailer or consumer in the State.

            (2)      If a retailer or consumer possesses other tobacco products in the State on which the tobacco tax has not been paid, the retailer or consumer shall pay the tobacco tax on those other tobacco products.