72 ARTICLE 2B.

from the place of business or warehouse of the manufacturer or whole-
saler, or delivered to any retail dealer in this State, and the payment of
such taxes shall be evidenced as hereinafter provided. The taxes imposed
by this section shall also apply to such alcoholic beverages as are sold at
county liquor stores or dispensaries. The tax at the rate of One Dollar
and ten cents ($1/10) per gallon as herein provided shall be applicable to
all such alcoholic beverages which do not contain a greater percentage of
alcohol than the standard of proof provided by Title 26, Chapter 5, Sec-
tion 243 of the United States Code Annotated, and whenever any such
alcoholic beverages shall contain any alcohol in excess of the standard of
proof therein provided, the rate of taxation shall be increased propor-
tionately. Any religious unincorporated association or any religious cor-
poration affiliated with and recognized by a general acknowledged reli-
gious faith who shall buy for use any wine for sacramental purposes on
which wine the tax imposed by this sus-title or any amendments thereto
shall have been paid, shall be reimbursed and repaid the amount of such
tax paid by said purchaser, upon presenting to the State Comptroller a
statement accompanied by the original invoices showing such purchase,
which statement shall set forth the total amount of such wine so purchased
by such purchaser for sacramental purposes and shall be sworn to by such
purchasers before a notary public or other officer empowered to administer
oaths; and said Comptroller, upon the presentation of such statement and
such vouchers, shall cause to be repaid to such purchasers from the taxes
collected on wines the said taxes so paid on wines purchased for sacra-
mental purposes as aforesaid; provided, that applications for refunds as
provided herein must be filed with the Comptroller within ninety (90)
days from the date of purchase or invoice.

This section referred to in construing sec. 40. Abramson v. State, 167 Md. 533

1933 (Special Sess. ), ch. 2, sec. 38. 1935, ch. 358, sec. 38.

38. Taxation—Method of Payment. The Comptroller shall prescribe
and furnish suitable certificates or stamps denoting the payment of the
tax imposed by this Article, and shall, by said method or by assessment or
otherwise, cause to be collected, the said tax on any fractional gallon con-
tained in each package, before the removal of such packages from the
place of business or warehouse of the manufacturer or wholesaler, or de-
livery to any retail dealer; and the Comptroller is empowered to prescribe
such other methods, and/or devices for the assessment, evidencing of pay-
ment and/or collection of the said tax, in addition to or in lieu of the
methods and devices hereinbefore set forth, whenever, in his judgment,
such action is necessary to prevent frauds or evasions, and to prescribe
such rules and regulations as he may deem necessary to make such methods
and/or devices effective and to secure the payment of all such taxes.

1933 (Special Sess. ), ch. 2, sec. 39.

39. Taxation—Prevention of Frauds. For the prevention and detec-
tion of fraud by manufacturers and wholesalers, the Comptroller shall be