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 12-301 – “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 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 […]
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 […]