TT-28 – Backdated MSA reporting requirements
Learn what cigarette wholesalers must report, including required forms, data corrections, and deadlines
Maryland requires cigarette wholesalers to submit detailed sales reports to support compliance with the Master Settlement Agreement (MSA). This includes correcting past reports and submitting historical data dating back to 1999.
What you need to know
Submit reports for June 1999 through June 2000
Use form 608-3ATTD for each month
List the actual cigarette manufacturer, not the supplier
Correct incomplete reports if contacted by the state
Who This Applies To
Licensed Maryland cigarette wholesalers
What Changed
Wholesalers must now submit historical reporting dataย้อนหลัง to June 1, 1999
Reports must correctly identify cigarette manufacturers, not suppliers
The state is reviewing previously submitted reports for accuracy
Previous Requirement
Reports were required starting July 2000
Some wholesalers incorrectly listed suppliers instead of manufacturers
Requirements / Process / Rules
Submit form 608-3ATTD for each month from June 1999 through June 2000
Ensure Part B lists the actual manufacturer of the cigarettes
If manufacturer information is not available:
Attach a separate schedule
List brand names
List quantities received
List supplier details
What Is Now Required
Complete and accurate reporting for all required months
Correction of previously submitted incomplete or incorrect reports
Response to follow-up requests for additional details
Effective Date
Applies to reporting requirements starting June 1, 1999
Submission deadline for historical reports: April 2, 2001
What This Means for Businesses
You may need to gather older records and reconstruct sales data
You must verify manufacturer information for all reported products
You may be contacted to correct past submissions
Incomplete reporting may trigger further review
Important Notes
The state must collect accurate data to meet legal requirements under the MSA
An updated list of participating manufacturers is provided by the state
All other manufacturers are considered non-participating
Need Help?
For questions about these reporting requirements, contact the Maryland Comptroller’s Office: 410-260-7980