Section 12-306 - Enforcement of tobacco tax on other tobacco products [Subject to repeal effective May 1, 2011].
§ 12-306. Enforcement of tobacco tax on other tobacco products [Subject to repeal effective May 1, 2011].
(a) Establishing regulations.- The Comptroller shall establish, by regulation, a system of administering, collecting, and enforcing the tobacco tax on other tobacco products.
(b) Contents of regulations.- Regulations adopted under this section may include:
(1) self-assessment, filing of returns, and maintenance and retention of records by wholesalers or retailers;
(2) payment of the tax by:
(i) a wholesaler who sells other tobacco products to a retailer or consumer in the State; or
(ii) a retailer or consumer who possesses other tobacco products in the State on which the tobacco tax has not been paid; and
(3) any other provision that the Comptroller considers necessary to efficiently and economically administer, collect, and enforce the tax.
[1999, ch. 121, § 3.]