WILLIAM DONALD SCHAEFER, Governor

Ch. 2

REVISOR'S NOTE: This section is new language substituted
for the reference, in former Art. 81, § 432(b)(2), to
tax payment "by report". This substitution is based
on COMAR 03.02.02.09, which regulates the tax payment
and reporting procedures for sample cigarettes.

The duty to "complete" the return is added as a
general reference to § 2-104 of this article, which
requires the Comptroller to design appropriate forms.
See the revisor's note to that section.

12-202. RETURNS OF WHOLESALERS.

(A)  REQUIRED.

A WHOLESALER SHALL COMPLETE AND FILE WITH THE COMPTROLLER A
TOBACCO TAX RETURN:

(1)  ON OR BEFORE THE 21ST DAY OF THE MONTH THAT
FOLLOWS THE MONTH IN WHICH THE WHOLESALER HAS THE FIRST
POSSESSION, IN THE STATE, OF UNSTAMPED CIGARETTES FOR WHICH TAX
STAMPS ARE REQUIRED; AND

(2)  IF THE COMPTROLLER SO SPECIFIES, BY REGULATION,
ON OTHER DATES FOR EACH MONTH IN WHICH THE WHOLESALER DOES NOT
HAVE THE FIRST POSSESSION OF ANY UNSTAMPED CIGARETTES IN THE
STATE.

(B)  INFORMATION ON SALES.

EACH RETURN SHALL STATE THE QUANTITY OF CIGARETTES SOLD
DURING THE PERIOD THAT THE RETURN COVERS.

REVISOR'S NOTE: Subsections (a)(1) and (b) of this section
are new language derived without substantive change
from the first sentence of former Art. 81, § 461.

Subsection (a)(2) of this section is new language
added to reflect that the Comptroller has construed
the former reference to "each month" to mandate that a
wholesaler who files monthly returns continue to do so
even in months in which the wholesaler has no tax
liability. Under this revision, the construction
would continue only if the Comptroller adopts
appropriate regulations. In light of this addition,
in subsection (a)(1) of this section, the reference to
"the month that follows the month in which the
wholesaler has first possession of unstamped
cigarettes" is substituted for the former reference to
"each month".

In subsection (a) of this section, the defined term
"wholesaler" is substituted for the former reference
to a "distributor who is required to purchase stamps
under the provisions of this subtitle", for clarity.

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