{"data":{"id":"us-md/md.-code-tax-general-12-201","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 12–201","heading":"","body":"(a) A manufacturer shall complete and file with the Comptroller a tobacco tax return:\n(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\n(2) if the Comptroller so specifies, by regulation, on other dates for each month in which the manufacturer does not distribute any sample cigarettes.\n(b) A licensed other tobacco products manufacturer shall file the information return that the Comptroller requires.\n(c) A licensed storage warehouse operator and a licensed other tobacco products storage warehouse operator shall file the information return that the Comptroller requires.\n(d) An out–of–state seller shall file the information return that the Comptroller requires.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=12-201","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"a8a437125cedac9b3f8449b16c382ce1402b15d5c069471bdec5ecdbebc9ba24","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-12-105","next":"us-md/md.-code-tax-general-12-202"},"notice":"GroundRules: Original legal text. Not legal advice."}