Md. Code Regs. 03.02.04.01

Current through Register Vol. 51, No. 25, December 13, 2024

Section 03.02.04.01 - Tax Returns and Reports

A. Alcoholic Beverage Tax Returns and Reports.

(1) Holders of a manufacturer's or a wholesaler's license authorized to sell beer, wine, or liquor, or Class E, F, or G license holders authorized to sell beer, wine, or liquor, or holders of a nonresident dealer permit authorized to sell beer shall file a tax return with the Revenue Administration Division on forms prescribed by the Comptroller for each month that their license or permit is active. A tax return is required for each period even if the licensee or permittee had no activity. Manufacturers and wholesalers shall file a beer, wine, or liquor tax return under a filing frequency provided in §A(4) of this regulation. Nonresident dealers shall file a beer tax return by the 15th of the month following the report month. Class E, F, and G licensees shall file the appropriate tax return by the 25th of the month following the report month.

(2) Holders of an import-export, nonresident storage, or a public storage permit shall file a report with the Revenue Administration Division on forms prescribed by the Comptroller for each month that their permit is active. A report is required for each month even if the permittee had no activity. Import-export, nonresident storage, and public storage reports are due by the 15th of the month following the report month.

(3) Family beer and wine facility permit holders shall file a report with the Revenue Administration Division on forms prescribed by the Comptroller for each year that the permit is active. A family beer and wine facility permit report is required for each report year beginning October 1 and ending September 30 of the following year. Reports are due by October 15 following the report year, and shall be filed even if the permittee had no activity for that year.

(4) Filing frequency for Manufacturers and Wholesalers of Beer, Wine or Liquor.

(a) The Comptroller shall notify manufacturers and wholesalers of their filing frequency under this regulation.

(b) The required return shall be filed:

(i) Monthly;

(ii) Quarterly; or

(iii) Semiannually.

(c) Monthly. The taxpayer is required to file and pay the tax monthly on or before the 20th day of the month following the report month.

(d) Quarterly. The taxpayer is required to file and pay the tax quarterly on or before the 15th day of the month that follows a calendar quarter for that report. The reports will be due April, July, October, and January of the following year.

(e) Semiannually. The taxpayer is required to file the return and pay the tax semiannually on or before the 15th day of January and July.

(5) A holder of a nonresident winery, distillery, and brewery permit authorized to sell wine, distilled spirits, or beer shall file a tax return with the Revenue Administration Division on forms prescribed by the Comptroller for each month that the holder's permit is active. A tax return is required for each month even if the permittee had no activity. A nonresident permit holder shall file a tax return by the 10th of the month following the report month.

B. Tobacco Tax Returns.

(1) A manufacturer of cigarettes shall file a tobacco tax return with the Revenue Administration Division on forms prescribed by the Comptroller, listing all sample cigarettes distributed within the State. A tobacco tax return is required for each month even if the manufacturer did not distribute sample cigarettes in this State. Sample cigarettes shipped into Maryland during the report month by a third party (advertising agency, etc.), on behalf of a manufacturer, shall be reported by the manufacturer. Sample cigarettes shipped to federal reservations in Maryland need not be reported. However, complete and accurate records of these shipments shall be maintained on the manufacturer's premises and shall be subject to audit verification. Manufacturers shall file returns by the 15th of the month following the report month.

(2) Licensed cigarette wholesalers shall file a tobacco tax return with the Revenue Administration Division on forms prescribed by the Comptroller for all months that their license is active. A tobacco tax return is required for each month even if the licensee did not take the first possession of any unstamped cigarettes in this State. Licensees shall file returns by the 21st of the month following the report month.

C. Tax Return or Report Waiver. A license or permit holder described in §A or B of this regulation may file a written request for a waiver from filing a nonactivity return or report, and shall provide adequate reasons for the waiver. The Comptroller shall make a determination based on the reasons presented in the request and notify the license or permit holder in writing of the decision.

Md. Code Regs. 03.02.04.01

Regulation .01A amended effective August 6, 1990 (17:15 Md. R. 1854); February 12, 1996 (23:3 Md. R. 166); September 22, 1997 (24:19 Md. R. 1339); October 9, 2006 (33:20 Md. R. 1611)
Regulation .01A amended as an emergency provision effective April 25, 2006 (33:15 Md. R. 1271); amended permanently effective October 9, 2006 (33:20 Md. R. 1611)
Regulation .01A amended effective October 20, 2008 (35:21 Md. R. 1823)
Regulation .01B amended effective August 6, 1990 (17:15 Md. R. 1854); amended effective 43:14 Md. R. 779, eff. 7/18/2016; amended effective 48:23 Md. R. 979, eff. 11/15/2021; amended effective 50:13 Md. R. 511, eff. 7/10/2023