Section 13-202 – Disclosure by Current and Former Government Personnel Prohibited
Except as otherwise provided in this subtitle, an officer, employee, former officer, or former employee of the State or of a political subdivision of the State may not disclose, in any manner, any tax information.
Section 12-105 – Tax Rates
(a) The tobacco tax rate for cigarettes is: (1) $3.75 for each package of 20 cigarettes; and (2) 17.5 cents for each cigarette in a package of more than 20 cigarettes. (b) (1) Except as provided in paragraph (2) of this subsection, the tobacco tax rate for other tobacco products is 53% of the wholesale price of the tobacco products. […]
Section 12-201 – Returns of Manufacturers and Licensed Storage Warehouse Operators
(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 […]
Section 12-202 – Returns of Wholesalers
(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 […]
Section 12-203 – Records of Wholesaler
(a) Each wholesaler shall: (1) keep an invoice for each purchase of tax stamps; (2) maintain a daily record of the tax stamps affixed to cigarette packages; and (3) maintain a complete and accurate record of each sale of cigarettes or other tobacco products for resale outside of the State. (b) A wholesaler shall: (1) keep the records required under subsection […]
Section 12-204 – Records Maintained by Out-of-State Seller — Examination by Comptroller
** TAKES EFFECT JULY 1, 2022 PER CHAPTERS 768 AND 767 OF 2021 ** (a) The Comptroller shall adopt regulations that: (1) require an out–of–state seller to maintain records of the cost of premium cigars and pipe tobacco acquired for sale into the State; and (2) specify the period for which an out–of–state seller must maintain the records […]
Section 11-705 – Scope of License
While it is effective, and except as provided under § 11–707(b) of this subtitle, a license authorizes the licensee: (1) to engage in the business of an out–of–state vendor; (2) to engage in the business of a retail vendor; or (3) to engage in the business of a marketplace facilitator.
Section 12-301 – “Licensed Wholesaler” Defined
In this subtitle, “licensed wholesaler” means a wholesaler who is licensed under Title 16, Subtitle 2 of the Business Regulation Article to act as a wholesaler or under Title 16.5, Subtitle 2 of the Business Regulation Article to act as an other tobacco products wholesaler.
Section 11-706 – Term of License
(a) Except as otherwise provided in this section, a license is effective until it is: (1) surrendered by the licensee; or (2) revoked for cause by the Comptroller. (b) (1) If a partnership that is licensed to engage in the business of a retail vendor is dissolved by the death of a partner, the surviving partner or partners may operate […]
Section 12-302 – Out-of-State Seller of Pipe Tobacco or Premium Cigars
(a) A manufacturer of sample cigarettes shall pay the tobacco tax on those cigarettes distributed in the State without charge, in the manner that the Comptroller requires by regulation, with the return that covers the period in which the manufacturer distributed those cigarettes. (b) The wholesaler who first possesses in the State unstamped cigarettes for which tax […]