Tax Information for Tobacco Taxpayers

The Processing Control Unit of the Revenue Administration Division is responsible for processing tobacco tax returns and related payments. In coordination with the Assistant Attorney General, the Unit reviews and compiles reported activity by licensed tobacco wholesalers as required by the Master Settlement Agreement (MSA), as well as prepares deposits for incoming revenue related to tobacco tax.

The Regulatory and Licensing Section (RLS) of the Field Enforcement Bureau is responsible for the issuance of licenses and permits and promotes fair trade practices in accordance with the law. RLS also provides online verification of licenses and permits.

Tobacco Tax Forms

Cigarette Sales Below Cost Act

For a full listing of monthly and annual tobacco reports, see Alcohol and Tobacco Tax Reports.

Application Description
Alcohol and Tobacco Tax Direct Debit Payments Application Make tobacco tax payments electronically
Credit Control Reporting System Report unpaid credit sales owed to wholesalers

Tobacco tax licensees due a refund:

  • may file a claim with Form ATT-603 within six months of the date that stamps were misapplied, cancelled, etc.
  • must furnish information as required to verify the claim.
  • in the case of tax stamps or taxes paid on products that were lost or destroyed by disaster, may file a claim within six months of the date the products were lost or destroyed, but only if the claim exceeds $250.00 and is not due to theft.

If a tax payment is due with a tobacco tax return, a check or money order may accompany the return, or payment can be submitted electronically using the Web site below. If submitting payment electronically, please pay on or before the due date.

Returns and applications for licenses and permits, along with payment, can be mailed to:

Comptroller of Maryland
Revenue Administration Division
P.O. Box 2999
Annapolis, MD 21404-2999