Maryland Statutes
Tax - General
Title 12 - Tobacco Tax

Subtitle 1 - Definitions; General Provisions

Section 12-101 - Definitions - (a) In this title the following words have the meanings...

Section 12-102 - Imposition of Tax - (a) Except as provided in § 12–104 of this subtitle,...

Section 12-103 - Presumption of Taxability; Contraband Tobacco Products; Burden of Proof - (a) A rebuttable presumption exists that any cigarette or other...

Section 12-104 - Exemptions - (a) “Consumer” means a person who possesses cigarettes or other...

Section 12-105 - Tax Rates - (a) The tobacco tax rate for cigarettes is: (1) $3.75...

Subtitle 2 - Returns and Records

Section 12-201 - Returns of Manufacturers and Licensed Storage Warehouse Operators - (a) A manufacturer shall complete and file with the Comptroller...

Section 12-202 - Returns of Wholesalers - (a) A wholesaler shall complete and file with the Comptroller...

Section 12-203 - Records of Wholesaler - (a) Each wholesaler shall: (1) keep an invoice for each...

Section 12-204 - Records Maintained by Out-of-State Seller -- Examination by Comptroller - ** TAKES EFFECT JULY 1, 2022 PER CHAPTERS 768 AND...

Subtitle 3 - Tax Payment

Section 12-301 - "Licensed Wholesaler" Defined - In this subtitle, “licensed wholesaler” means a wholesaler who is...

Section 12-302 - Out-of-State Seller of Pipe Tobacco or Premium Cigars - (a) A manufacturer of sample cigarettes shall pay the tobacco...

Section 12-303 - Purchase of Tax Stamps - (a) (1) A licensed wholesaler may buy tax stamps, in...

Section 12-304 - Evidence of Payment - (a) A manufacturer that pays the tobacco tax shall indicate...

Section 12-305 - Prohibited Acts - (a) Unless otherwise authorized under this title, a person may...