(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. (d) An out-of-state seller shall file the information return that the Comptroller requires.
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