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§ 12-201. Tax returns required

West's Annotated Code of MarylandTax-GeneralEffective: July 1, 2022

West's Annotated Code of Maryland
Tax-General (Refs & Annos)
Title 12. Tobacco Tax (Refs & Annos)
Subtitle 2. Returns and Records (Refs & Annos)
Effective: July 1, 2022
MD Code, Tax - General, § 12-201
§ 12-201. Tax returns required
Currentness
In general
(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.
Information returns from manufacturer
(b) A licensed other tobacco products manufacturer shall file the information return that the Comptroller requires.
Information returns from warehouse operator
(c) A licensed storage warehouse operator and a licensed other tobacco products storage warehouse operator shall file the information return that the Comptroller requires.
Filing of information
(d) An out-of-state seller shall file the information return that the Comptroller requires.

Credits

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.
MD Code, Tax - General, § 12-201, MD TAX GENERAL § 12-201
Current through legislation effective through April 9, 2023, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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