666                              Laws of Maryland                       [Ch. 523

CHAPTER 522
(House Bill 465)

AN ACT to repeal and re-enact, with amendments, Section 131 of
Article 2B of the Annotated Code of Maryland (1957 Edition),
title "Alcoholic Beverages", sub-title "Taxation", relating to what
alcoholic beverages are taxable.

Section 1. Be it enacted by the General Assembly of Maryland,
That Section 131 of Article 2B of the Annotated Code of Maryland
(1957 Edition), title "Alcoholic Beverages", sub-title "Taxation", be
and it is hereby repealed and re-enacted, with amendments, to read
as follows:

131. What Beverages Taxable, (a) All alcoholic beverages
[which have come into the possession of a manufacturer, wholesaler
or beer distributor] found within this State shall be deemed to have
been sold or delivered in this State and subject to the excise tax im-
posed by this sub-title, unless it shall be proved to the satisfaction
of the Comptroller that such alcoholic beverages have not been sold
or delivered in this State[.] or unless exempt from said tax as other-
wise provided by this Article.

Sec. 2. And be it further enacted, That this Act shall take effect
June 1, 1959.

Approved April 8, 1959.

CHAPTER 523
(House Bill 467)

AN ACT to repeal and re-enact, with amendments, Section 140 of
Article 2B of the Annotated Code of Maryland (1957 Edition),
title "Alcoholic Beverages", sub-title "Taxation", amending the
statute concerning criminal penalties so as to apply to any person
who sells, offers for sale, delivers, has in his possession, or permits
to be kept upon his premises, any alcoholic beverages subject to the
tax as imposed by said Article 2B but which have not been paid;
and renumbering said section to be Section 202A of Article 2B, to
follow immediately after Section 202 thereof in the sub-title
"Penalties".

Section 1. Be it enacted by the General Assembly of Maryland,
That Section 140 of Article 2B of the Annotated Code of Maryland
(1957 Edition), title "Alcoholic Beverages", sub-title "Taxation", be
and it is hereby repealed and re-enacted, with amendments; and that
said Section 140 be and it is hereby renumbered to be Section 202A

Explanation: Italics indicate new matter added to existing law.

[Brackets] indicate matter stricken from existing law.

CAPITALS indicate amendments to bill.

Strike out indicates matter stricken out of bill.