§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.

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