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Statutes Text

Article - Tax - General




§12–201.    IN EFFECT

    (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.

§12–201.    ** TAKES EFFECT JULY 1, 2022 PER CHAPTERS 767 AND 768 OF 2021 **

    (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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