Md. Code Regs. 14.17.12.05

Current through Register Vol. 51, No. 24, December 2, 2024

Section 14.17.12.05 - Coordination of Enforcement Efforts Between Maryland Cannabis Administration and the Comptroller of Maryland

A. The Administration may query the seed-to-sale tracking system and shall, upon request from the Comptroller of Maryland, provide information from the seed-to-sale tracking system to the Comptroller of Maryland to ensure proper compliance, collection, and assessment of the sales and use tax by dispensaries and on-site consumption establishments.

B. If a dispensary fails to pay a tax to the Office of the Comptroller when due under Tax-General Article, Annotated Code of Maryland, the Administration may:

(1) Levy a fine; and

(2) Restrict, suspend, or revoke the cannabis license.

Md. Code Regs. 14.17.12.05

Regulation .05 adopted effective 50:14 Md. R. 559, eff. 7/1/2023 (EMERGENCY); adopted effective 51:14 Md. R. 676, eff. 6/7/2024, exp. 8/31/2024 (Emergency); adopted effective 51:14 Md. R. 678, eff. 7/22/2024.