Skip to Main Content
  • Maryland Flag
    Maryland.gov
  • Community Icon
    Social Media Toolkit
  • iFile
  • Maryland Tax Connect
Comptroller of Maryland Logo
Stay Informed
Comptroller of Maryland Logo
Stay Informed
    • Role of the Comptroller
    • Comptroller Brooke Lierman
    • PIA Requests
    • About the Agency
    • Newsroom
    • Social Media Toolkits
    • Get Involved
    • Locations
    • Careers
    • State of the Agency
    • Presentations
    • Individual Tax Services
    • Taxpayer Rights
    • View More for Individuals
    • Claim Unclaimed Property
    • Security
    • Tax Toolkit
    • Business Tax Services
    • Open a Business
    • Nonprofits
    • Report Tax Fraud (Whistleblowers)
    • Report Unclaimed Property
    • View More for Businesses
  • Unclaimed Property
    • Board of Public Works
    • State Retirement Pension System
    • Board of Revenue Estimates
    • All Reports
    • Research Reports
  • iFile
  • Maryland Tax Connect
    (opens in a new tab)
Other

Title: Maryland Alcohol and Tobacco tax Administrative Release No. TT-11

Doc Number:
TT-AR-11-AUG-02-2005
Tax Type:
Tobacco
Topics:
Cigarettes and Other Tobacco Products
Aug 01, 2005

To: All Cigarette Retail Licensees

Subject: Retail Cigarette License Renewals

Cigarette Retail Licenses are issued by the State Comptroller through the various County Clerk’s of Court offices located throughout the state.  Retail Cigarette licenses are issued effective May 1st and expire the following April 30th annually.

Retail cigarette licenses are required to be held in order to buy compliant cigarettes that are Maryland tax paid from licensed cigarette wholesalers or sub-wholesalers, possess cigarettes for resale, and to sell cigarettes to consumers at retail.

It has come to our attention that a significant number of cigarette retailers have failed to renew their respective cigarette license through their local Clerk of the Court, this past April 30. Yet these non-compliant retailers continue to operate by buying, possessing and selling cigarettes as if they held a valid license.

This notice is to serve as a reminder to those cigarette retailers who have not renewed their cigarette license, that it is the policy of the State Comptroller that any cigarette retailer operating without a current cigarette retail license, as required under Title 16, of the Business Regulation Article, may be charged criminally with operating without a license, and its inventory of cigarettes may be subject to confiscation.

To avoid any difficulties, cigarette retailers should check to be certain that their cigarette license is currently valid and renewed through April 30, 2006.  

 

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

If you need reasonable accommodation for a disability, please contact us before you visit. If you need the information in this publication in an alternate format, contact the Comptroller’s Office.

Contact Us Locations Accessibility Privacy Statement Governor's Office Human Trafficking State Employees Join Our Team Closings & Holidays
Comptroller of Maryland Logo

General Correspondence:

Revenue Administration Division
P.O. Box 549
Annapolis, MD 21411-0001

Mail Returns & Payments:

Revenue Administration Division
P.O. Box 8888
Annapolis, MD 21401-8888

Copyright © 2026 Comptroller of Maryland. All rights reserved.

Translate Disclaimer TTY 1-800-735-2258 TTY 7-1-1