Section 12-304 – Evidence of Payment
(a) A manufacturer that pays the tobacco tax shall indicate prominently on each package of cigarettes that: (1) the package contains sample cigarettes that are not for sale; and (2) all applicable tobacco taxes on those cigarettes have been paid. (b) (1) Except as provided in subsection (c) of this section, within 72 hours after receiving cigarettes in the State […]
Section 12-305 – Prohibited Acts
(a) Unless otherwise authorized under this title, a person may not possess, sell, or attempt to sell unstamped cigarettes in the State. (b) A person may not make, cause to be made, or procure an altered or counterfeited tax stamp. (c) A person may not knowingly or willfully use, transfer, or possess an altered or counterfeited tax stamp.
Section 12-303 – Purchase of Tax Stamps
(a) (1) A licensed wholesaler may buy tax stamps, in the manner and at the time that the Comptroller requires by regulation. (2) Tax stamps may not be bought from a person other than the Comptroller unless the buyer: (i) has written permission from the Comptroller to do so; or (ii) is acting in accordance with the regulations of the […]
Section 12-102 – Imposition of Tax
(a) Except as provided in § 12–104 of this subtitle, a tax is imposed on cigarettes and other tobacco products in the State. (b) (1) Except as provided in paragraph (2) of this subsection, a county, municipal corporation, special taxing district, or other political subdivision of the State may not impose a tax on cigarettes, other tobacco products, […]
Section 12-103 – Presumption of Taxability; Contraband Tobacco Products; Burden of Proof
(a) A rebuttable presumption exists that any cigarette or other tobacco product in the State is subject to the tobacco tax. (b) Cigarettes or other tobacco products are contraband tobacco products if they: (1) are possessed or sold in the State in a manner that is not authorized under this title or under Title 16, Title 16.5, or […]
Section 12-104 – Exemptions
(a) “Consumer” means a person who possesses cigarettes or other tobacco products for a purpose other than selling or transporting the cigarettes or other tobacco products. (b) The tobacco tax does not apply to: (1) cigarettes that a licensed wholesaler under Title 16 of the Business Regulation Article is holding for sale outside the State or to a […]
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 […]