Md. Code Ann., Tax-Gen. § 12-201
Tax returns required
Effective Jul 1, 2022Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1991, c. 88, § 2; Acts 1994, c. 464, § 1, eff. Oct. 1, 1994; Acts 2010, c. 388, § 1, eff. May 1, 2011; Acts 2021, c. 767, § 2, eff. July 1, 2022; Acts 2021, c. 768, § 2, eff. July 1, 2022.State of Maryland
(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.
Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1991, c. 88, § 2; Acts 1994, c. 464, § 1, eff. Oct. 1, 1994; Acts 2010, c. 388, § 1, eff. May 1, 2011; Acts 2021, c. 767, § 2, eff. July 1, 2022; Acts 2021, c. 768, § 2, eff. July 1, 2022.