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03.02.02.00.htm 03.02.02.00. Title 03 COMPTROLLER OF THE TREASURY Subtitle 02 ALCOHOL AND TOBACCO TAX Chapter 02 Tobacco Tax Authority: Tax-General Article, §2-103, 12-303, and 12-306, Annotated Code of Maryland
03.02.02.01.htm 03.02.02.01. 01 Purchase of Cigarette Tax Stamps.. A. The cigarette tax stamps to evidence the tobacco tax imposed by Tax-General Article, §12-102, shall be purchased from the Comptroller.B. Cigarette tax stamps shall be purchased by presenting a requisition to the Comptroller on forms and in a manner required by the Comptroller.C. A person may not purchase cigarette tax stamps from any person other than the Comptroller unless the purchaser has obtained written permission from the Comptroller.
03.02.02.02.htm 03.02.02.02. 02 Cigarette Sales to Out-of-State Vendors.. A. A wholesaler or subwholesaler in the State who sells cigarettes to an out-of-State wholesaler or retailer for resale to out-of-State consumers shall:1) Deliver the cigarettes outside Maryland in the licensee's vehicle;. 2) Deliver the cigarettes to a common carrier for shipment outside of Maryland; or. 3) In the case of cigarettes destined for transport and sale out of State, deliver cigarettes bearing Maryland tax stamps or
03.02.02.03.htm 03.02.02.03. 03 Wholesaler and Subwholesaler Record Requirements.. A. Each licensee shall:. 1) Take a monthly inventory at the beginning of business on the first day of each month or at the close of business on the last day of each month of all cigarettes on the premises. Any distributor who finds it impractical to take inventory on these dates shall notify the Comptroller of another specific date on which inventory will be taken. Inventories shall exclude cigarea) In vending machines; and.
03.02.02.04.htm 03.02.02.04. 04 Sales to Armed Forces Exchanges or Commissaries.. A. When deliveries of unstamped cigarettes are made to an armed forces exchange or commissary, the person making the delivery shall possess an invoice with the following:1) Name and address of wholesaler;. 2) Name and address of purchaser; and. 3) Quantity and brands of cigarettes.. B. Unstamped cigarettes shall be subject to confiscation if the conditions of §A are not met.. C. Wholesalers selling unstamped cigarettes in §A
03.02.02.05.htm 03.02.02.05. 05 Cigarette Tax Stamps.. A. Purchases, Payments, and Tax Credits.. 1) Tax stamps may be purchased for:. a) Cash;. b) Approved credit up to 95 percent of the face amount of the security filed with and approved by the Comptroller as required by Tax-General Article, §13-825, Annotated Code of Maryland; andc) Cigarette tax credits issued by the Comptroller.. 2) Tax stamp payments are due for:. a) Cash sales at the time of purchase; and. b) Credit sales made duri
03.02.02.06.htm 03.02.02.06. 06 Sales to Maryland Subwholesalers for Resale Outside of Maryland.. A. A wholesaler may deliver unstamped cigarettes to a Maryland subwholesaler only if that subwholesaler has applied for and received permission from the Comptroller to buy unstamped cigarettes for sale outside of Maryland.B. A subwholesaler who receives the permission in §A of this regulation will be required to file monthly returns containing schedules showing each delivery outside of Maryland.
03.02.02.07.htm 03.02.02.07. 07 Sample Cigarettes.. A. Packages of sample cigarettes, which are to be provided to consumers free of charge, shall be unstamped and prominently identified as "Sample Cigarettes Not for Sale―All Applicable State Taxes Paid"B. Manufacturers shall supply the Alcohol and Tobacco Tax Bureau with a complete listing, including addresses of all representatives, warehouses, advertising agencies, etc. who distribute or store sample cigarettes in Maryland on their behalf.
03.02.02.08.htm 03.02.02.08. 08 Repealed..
03.02.02.09.htm 03.02.02.09. 09 Premium Cigar Ingredients.. Premium cigars include those that are made from 100 percent whole tobacco leaves where the filler, binder, and wrapper, are made of all tobacco, and may include adhesives or other materials used to maintain size, texture, or flavor and includes no tips, filters or nontobacco mouthpieces.
03.02.02.9999.htm 03.02.02.9999. Administrative History Effective date:. Regulation .01 effective June 27, 1961. Regulation .01D repealed effective January 23, 1981 (8:2 Md. R. 110). Regulation .02 effective April 28, 1965. Regulations .03―04 effective June 27, 1961. Regulation .05 effective July 1, 1969. Regulation .05A amended effective December 21, 1981 (8:25 Md. R. 1993). Regulation .05F adopted effective November 16, 1979 (6:23 Md. R. 1838). Regulation .05 repealed and new Regulation .05 ado
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