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