Code of Maryland Regulations (Last Updated: April 6, 2021) |
Title 03. Comptroller of the Treasury |
Subtitle 02. ALCOHOL AND TOBACCO TAX |
Chapter 03.02.02. Tobacco Tax |
Sec. 03.02.02.07. Sample Cigarettes
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A. Packages of sample cigarettes, which are to be provided to consumers free of charge, shall be unstamped and prominently identified as "Sample Cigarettes Not for Sale-All Applicable State Taxes Paid".
B. Manufacturers shall supply the Alcohol and Tobacco Tax Bureau with a complete listing, including addresses of all representatives, warehouses, advertising agencies, etc., who distribute or store sample cigarettes in Maryland on their behalf.