TT-21 – Confiscated cigarette procedures and claims
Learn how Maryland wholesalers can file claims for confiscated cigarettes, including eligibility rules, deadlines, and required documentation
Maryland allows a one-time opportunity for wholesalers to request the return of confiscated cigarettes under specific conditions. This page explains eligibility, required documentation, and deadlines for submitting a claim.
What you need to know
- Claims must be submitted by March 31, 2000
- Only certain confiscated cigarettes may qualify
- Retailer assignment letters are required
- No credit or refund is given for tax stamps
Who This Applies To
Licensed Maryland cigarette wholesalers
What Changed
- A one-time opportunity is available to request return of confiscated cigarettes
- Special consideration is given due to possible defective tax stamps
Requirements / Process / Rules
Submit a claim in letter form from a company officer
Claims must cover cigarettes confiscated between:
November 1, 1999 and February 29, 2000
Include retailer assignment letters that:
- Confirm the retailer was reimbursed
- Transfer rights to the wholesaler
- Match confiscated inventory to sales records
- Submit all documentation by March 31, 2000
What Is Not Allowed
- Claims for cigarettes with another state’s tax stamp
- Claims for cigarettes with no evidence of any tax stamp
- Requests for credit, refund, or exchange of Maryland tax stamps
Claim Review Process
- Each claim will be reviewed by the Alcohol and Tobacco Tax Division
- Review will include consultation with Field Enforcement
- You will be notified if all or part of the claim is approved
Return Process
- Approved wholesalers must pick up cigarettes in Annapolis
- Pickup must occur within 10 days of notification
Effective Date
March 1, 2000
What This Means for Businesses
- You must act quickly to meet the claim deadline
- You must maintain accurate records linking sales and confiscations
- You remain responsible for ensuring proper tax stamp placement
- Future compliance issues will not receive special consideration
Important Notes
- This is a one-time opportunity for claims
- Defective stamp issues may have contributed to confiscations
- Stamping equipment inspections and training may be provided
- Defective stamps must be returned to the Comptroller, not the manufacturer
Need Help?
- For questions about filing claims, contact the Maryland Comptroller’s Office: 410-260-7980
- Contact the Field Enforcement Division at 410-260-7388