Md. Code, Tax - General § 12-201
This is the official text of Md. Code, Tax - General § 12-201, part of Maryland’s Code, Tax - General — governs state taxation.
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§12–201.
Official statutory text
(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 other tobacco products manufacturer shall file the information return that the Comptroller requires.
(c) A licensed storage warehouse operator and a licensed other tobacco products storage warehouse operator shall file the information return that the Comptroller requires.
(d) An out–of–state seller shall file the information return that the Comptroller requires.
(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 other tobacco products manufacturer shall file the information return that the Comptroller requires.
(c) A licensed storage warehouse operator and a licensed other tobacco products storage warehouse operator shall file the information return that the Comptroller requires.
(d) An out–of–state seller shall file the information return that the Comptroller requires.
Status: in_force · Read it on the official government site
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