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Maryland Code — Tax-General + Tax-Property Articles

Md. Code Ann., Tax-Gen. § 12-201

§ 12-201

Official textmgaleg.maryland.gov

# (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.

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In this article (40 sections)
  1. gtg-11-504 · § 11-504
  2. gtg-11-505 · § 11-505
  3. gtg-11-601 · § 11-601
  4. gtg-11-701 · § 11-701
  5. gtg-11-702 · § 11-702
  6. gtg-11-703 · § 11-703
  7. gtg-11-704 · § 11-704
  8. gtg-11-705 · § 11-705
  9. gtg-11-706 · § 11-706
  10. gtg-11-707 · § 11-707
  11. gtg-11-708 · § 11-708
  12. gtg-11-709 · § 11-709
  13. gtg-11-710 · § 11-710
  14. gtg-11-711 · § 11-711
  15. gtg-11-712 · § 11-712
  16. gtg-12-101 · § 12-101
  17. gtg-12-102 · § 12-102
  18. gtg-12-103 · § 12-103
  19. gtg-12-104 · § 12-104
  20. gtg-12-105 · § 12-105
  21. gtg-12-201 · § 12-201
  22. gtg-12-202.1 · § 12-202.1
  23. gtg-12-202 · § 12-202
  24. gtg-12-203 · § 12-203
  25. gtg-12-204 · § 12-204
  26. gtg-12-301 · § 12-301
  27. gtg-12-302 · § 12-302
  28. gtg-12-303 · § 12-303
  29. gtg-12-304 · § 12-304
  30. gtg-12-305 · § 12-305
  31. gtg-13-1001 · § 13-1001
  32. gtg-13-1002 · § 13-1002
  33. gtg-13-1003 · § 13-1003
  34. gtg-13-1004 · § 13-1004
  35. gtg-13-1005 · § 13-1005
  36. gtg-13-1006 · § 13-1006
  37. gtg-13-1007 · § 13-1007
  38. gtg-13-1008 · § 13-1008
  39. gtg-13-1009 · § 13-1009
  40. gtg-13-101 · § 13-101
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