12-201

12-201

(a) 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) A licensed other tobacco products manufacturer shall file the information return that the Comptroller requires.

(c) A licensed storage warehouse operator and a licensed other tobacco products storage warehouse operator shall file the information return that the Comptroller requires.

I'm Here Because...

We can Help

Our mission is to help you get the refund you deserve.

Contact Us Today

Step 1 of 2

First Name
Last Name
Phone
Email

Step 2 of 2

Are you a new client?
How can we help you?
By submitting, you agree to receive text messages from Tobacco Tax Refund, Inc at the number provided, including those related to your inquiry, follow-ups, and review requests, via automated technology. Consent is not a condition of purchase. Msg & data rates may apply. Msg frequency may vary. Reply STOP to cancel or HELP for assistance. Acceptable Use Policy