TT-38 – Tobacco directory law and reporting requirements

Understand new tobacco compliance rules, reporting deadlines, and required actions for wholesalers

Maryland law now requires tobacco wholesalers to follow new reporting, directory verification, and recordkeeping rules. These changes affect what products can be sold and how wholesalers report their activity.

What you need to know

• Only approved brands can be sold in Maryland

• Check the state directory regularly

• Submit quarterly reports using the updated form

• Provide and maintain a valid email with the Attorney General

Who This Applies To

Licensed Maryland tobacco wholesalers

What Changed

• A new law requires a state directory of approved tobacco manufacturers and brands

• Only listed brands can be sold, possessed, or stamped

• Wholesalers must submit updated quarterly reports

• Wholesalers must provide an email address for official notices

What Is Now Allowed / Not Allowed

Allowed:

• Selling brands listed in the approved state directory

Not allowed:

• Selling or possessing brands not listed in the directory

• Stamping or offering unlisted products for sale

• Unlisted products are considered contraband and may be seized

Requirements / Process / Rules

• Check the approved manufacturer and brand directory regularly

• Do not purchase or sell unlisted products

• Submit quarterly reports using Form ATTD-608-3

Report must include:

• Brand family details

• Number of cigarettes stamped

• RYO tobacco equivalent stick count

• Manufacturer and supplier information

• Submit reports within 21 days after each quarter ends

Due dates:

• January 21

• April 21

• July 21

• October 21

1. Provide an email address to the Attorney General

2. Update this email whenever it changes

3. Submit the required form by August 30, 2003

4. Maintain records for at least 5 years

5. Keep invoices and supporting documents

Effective Date

• Law effective June 1, 2003

• First quarterly report due October 21, 2003

What This Means for Businesses

• You must verify all products against the state directory before selling

• You must update your reporting process to use the new form

• You must keep detailed records and retain them for 5 years

• You must respond to state communications sent by email

Important Notes

• The directory will be updated regularly by the Attorney General

• Failure to comply may result in enforcement actions

• The state will actively investigate violations

Penalties

• License suspension or revocation

• Civil penalty up to the greater of:

• 500 percent of the retail value of the cigarettes

• 5,000 dollars

• Seizure and destruction of contraband products

• Recovery of investigation and legal costs

Need Help?

For questions about these reporting requirements, contact the Maryland Comptroller’s Office: 410-260-7980