TT-3 – Investigator service charges for cigarette stamp cancellation
Learn when service charges apply for cigarette tax stamp cancellation services in Maryland
This bulletin explains new service charges for cigarette tax stamp cancellation services provided by state investigators. Beginning January 1, 1995, cigarette licensees requesting these services outside of a state audit became responsible for paying service fees.
What you need to know
- Service charges began on January 1, 1995
- Charges apply when investigators cancel cigarette tax stamps for credit
- Half-day service costs $100
- Stamp cancellations during state audits remain free
Who This Applies To
This bulletin applies to:
- Cigarette wholesale licensees
- Cigarette subwholesale licensees
- Businesses requesting cigarette stamp cancellation services
What Changed
Before this bulletin:
- The state provided investigator services for stamp cancellation at no charge
After this bulletin:
- Licensees must pay service charges for requested investigator time
- Charges apply outside of actual state audits
Service Charges
The following rates apply for investigator services:
Half-day service
- $100
Full-day service
- $200
Minimum charge
- $100
Billing and Payment Requirements
Licensees will:
- Receive an invoice for the service charge
- Have 30 days from the invoice date to pay
When Charges Do Not Apply
No service charge applies when:
- Cigarette stamp cancellation occurs during an actual state audit
Scheduling an Investigator
Businesses should contact the Comptroller’s Investigative Services Unit to:
- Schedule investigator services
- Arrange stamp cancellation appointments
- Ask questions about the process
Effective Date
The service charges became effective:
- January 1, 1995
What This Means for Businesses
Businesses requesting cigarette stamp cancellation services should:
- Plan for additional service costs
- Schedule services in advance
- Pay invoices within required timeframes
- Understand that audit-related cancellations remain free
Important Notes
- Charges are based on investigator time
- A minimum charge applies to all service requests
- The policy applies only to requested services outside state audits
Need Help?
Contact the Field Enforcement Division at 410-260-7388