Premium cigars include those that are made from 100 percent whole tobacco leaves where the filler, binder, and wrapper, are made of all tobacco, and may include adhesives or other materials used to maintain size, texture, or flavor and includes no tips, filters or nontobacco mouthpieces.

Authority: Tax-General Article, §§2-103, 12-303, and 12-306, Annotated Code of Maryland

Effective date:

Regulation .01 effective June 27, 1961

Regulation .01D repealed effective January 23, 1981 (8:2 Md. R. 110)

Regulation .02 effective April 28, 1965

Regulations .03—.04 effective June 27, 1961

Regulation .05 effective July 1, 1969

Regulation .05A amended effective December 21, 1981 (8:25 Md. R. 1993)

Regulation .05F adopted effective November 16, 1979 (6:23 Md. R. 1838)

Regulation .05 repealed and new Regulation .05 adopted effective September 19, 1988 (15:19 Md. R. 2245)

Regulations .06—.08 effective June 27, 1961

Regulation .07 repealed effective August 6, 1990 (17:15 Md. R. 1853)

Regulation .09 adopted effective January 1, 1987 (13:25 Md. R. 2656)

Chapter revised effective August 6, 1990 (17:15 Md. R. 1854)

Regulation .05 amended effective July 1, 1993 (20:7 Md. R. 639)

Regulation .05G amended effective July 10. 2023 (50:13 Md. R. 511)

Regulation .06 amended effective July 10. 2023 (50:13 Md. R. 511)

Regulation .07B amended effective July 10. 2023 (50:13 Md. R. 511)

Regulation .08 adopted effective May 29, 2000 (27:10 Md. R. 964)

Regulation .08 repealed as an emergency provision effective May 1, 2011 (38:11 Md. R. 670); emergency extended to March 16, 2012 (38:21 Md. R. 1274); repealed permanently effective November 28, 2011 (38:24 Md. R. 1499)

Regulation .08D amended effective August 1, 2005 (32:13 Md. R. 1110); September 1, 2006 (33:17 Md. R. 1436)

Regulation .08H adopted effective March 23, 2009 (36:6 Md. R. 487)

Regulation .09 adopted effective March 4, 2013 (40:4Md. R. 344)