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§ 12-202. Wholesaler tax returns required

West's Annotated Code of MarylandTax-GeneralEffective: May 1, 2011

West's Annotated Code of Maryland
Tax-General (Refs & Annos)
Title 12. Tobacco Tax (Refs & Annos)
Subtitle 2. Returns and Records (Refs & Annos)
Effective: May 1, 2011
MD Code, Tax - General, § 12-202
§ 12-202. Wholesaler tax returns required
Currentness
In general
(a) A wholesaler shall complete and file with the Comptroller a tobacco tax return:
(1) for cigarettes:
(i) on or before the 21st day of the month that follows the month in which the wholesaler has the first possession, in the State, of unstamped cigarettes for which tax stamps are required; and
(ii) if the Comptroller so specifies, by regulation, on other dates for each month in which the wholesaler does not have the first possession of any unstamped cigarettes in the State; and
(2) for other tobacco products, on or before the 21st day of the month that follows the month in which the wholesaler has possession of other tobacco products on which the tobacco tax has not been paid.
Information on sales
(b) Each return shall state the quantity of cigarettes or the wholesale price of other tobacco products sold during the period that the return covers.

Credits

Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1999, c. 121, § 3, eff. July 1, 2000; Acts 2010, c. 388, § 1, eff. May 1, 2011.
Formerly Art. 81, §§ 461, 464.
MD Code, Tax - General, § 12-202, MD TAX GENERAL § 12-202
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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