Other

Title: Maryland Alcohol and Tobacco tax Administrative Release No. TT-10

Doc Number:
TT-AR-10-JUL-15-2005
Tax Type:
Tobacco
Topics:
Cigarettes and Other Tobacco Products
Jul 14, 2005

To: All Wholesalers and Retailers of Other Tobacco Products

Subject: Registration Requirement for Certain Retailers of Other Tobacco Products

This administrative release is to notify you of an amendment to COMAR 03.02.02.08 re: Other Tobacco Products (OTP), copy attached.

Effective August 1, 2005, any retailer who receives OTP from a non-registered wholesaler, will need to register with the Alcohol and Tobacco Tax Bureau before receiving the first shipment of OTP.  Previously, the regulation allowed for up to 30 days to register with this office.

Also effective August 1, 2005, it shall be the policy of the Comptroller that any OTP found at a retailer’s premise located in this state, that is not in compliance with the registration provisions found in COMAR 03.02.02.08, will be considered contraband and subject to confiscation.

Any retailer of OTP already registered with this office need take no action.

 

Larry W. Tolliver
Director

Legal Division
P. O. Box 1829, Annapolis, Maryland 21404-1829
www.marylandcomptroller.gov

For the deaf or hard of hearing: call via Maryland Relay at 711 in Maryland or 1-800-735-2258

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