Section 12-201 - Returns of manufacturers and licensed storage warehouse operators [Subject to amendment effective May 1, 2011]. - Maryland Statutes

§ 12-201. Returns of manufacturers and licensed storage warehouse operators [Subject to amendment effective May 1, 2011; amended version follows this section].
 

(a)  Manufacturers.- 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 which the manufacturer does not distribute any sample cigarettes. 

(b)  Licensed storage warehouse operators.- A licensed storage warehouse operator shall file the information return that the Comptroller requires. 
 

[1988, ch. 2, § 1; 1991, ch. 88, § 2; 1994, ch. 464.]