Code of Maryland Regulations
Title 02 - OFFICE OF THE ATTORNEY GENERAL
Subtitle 07 - TOBACCO PRODUCT REGULATIONS
Chapter 02.07.01 - Nonparticipating Manufacturer Quarterly Escrow and Certification Obligations
Section 02.07.01.05 - Quarterly Periods; Deadlines

Universal Citation: MD Code Reg 02.07.01.05

Current through Register Vol. 51, No. 6, March 22, 2024

A. For purposes of this chapter, the calendar year is divided into the following quarters:

(1) January 1 through March 31;

(2) April 1 through June 30;

(3) July 1 through September 1; and

(4) October 1 through December 31.

B. The nonparticipating manufacturer shall make its quarterly payments under Regulation .03 of this chapter not later than 30 days after the end of the calendar quarter for which the quarterly escrow payment is required.

C. The nonparticipating manufacturer shall submit its quarterly certification under Regulation .04 of this chapter not later than 40 days after the end of the calendar quarter for which the quarterly escrow payment is required.

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