Maryland Tax - General Section 12-306

      (a)      The Comptroller shall establish, by regulation, a system of administering, collecting, and enforcing the tobacco tax on other tobacco products.

      (b)      Regulations adopted under this section may include:

            (1)      self-assessment, filing of returns, and maintenance and retention of records by wholesalers or retailers;

            (2)      payment of the tax by:

                  (i)      a wholesaler who sells other tobacco products to a retailer or consumer in the State; or

                  (ii)      a retailer or consumer who possesses other tobacco products in the State on which the tobacco tax has not been paid; and

            (3)      any other provision that the Comptroller considers necessary to efficiently and economically administer, collect, and enforce the tax.