2018 Maryland Code
Tax - General
Title 12 - Tobacco Tax
Subtitle 2 - Returns and Records
§ 12-201. Returns of manufacturers and licensed storage warehouse operators
(a) Manufacturers. -- 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) Licensed other tobacco products manufacturer. -- A licensed other tobacco products manufacturer shall file the information return that the Comptroller requires.
(c) Licensed storage warehouse operators. -- A licensed storage warehouse operator and a licensed other tobacco products storage warehouse operator shall file the information return that the Comptroller requires.
