1628                           LAWS OF MARYLAND                      [CH. 748

tion), title "Alcoholic Beverages," subtitle "Taxation," and to add
a new Section 133A to said Article and subtitle of the Code, to
follow immediately after Section 133 thereof, to authorize the
Comptroller to use decalcomanias, certificates or other identifica-
tion devices to evidence payment of state taxes on wines, spirits
and alcoholic beverages and prohibit TO DISCONTINUE the use
of tax stamps, decalcomanias or other identification devices on cer-
tain containers of alcoholic beverages.

Section 1. Be it enacted by the General Assembly of Maryland,
That Sections 133 and 138 of Article 2B of the Annotated Code of
Maryland (1957 Edition), title "Alcoholic Beverages," subtitle "Tax-
ation," be and they are hereby repealed and re-enacted, with
amendments, and that new Section 133 be and it is hereby added
to said Article and subtitle of the Code, to follow immediately after
Section 133 thereof, and all to read as follows:

133.

There shall be levied and collected on all distilled spirits and other
alcoholic beverages except beer and wine sold or delivered by a
manufacturer or wholesaler to any retail dealer in this State, a tax
at the rate of one dollar and twenty-five cents ($1.25) per gallon,
provided, however, that on and after July 1, 1955, said tax so levied
and collected shall be at the rate of one dollar and fifty cents ($1.50)
per gallon and not at the rate of one dollar and twenty-five cents
($1.25), and on all wines so sold or delivered a tax at the rate of
twenty cents ($.20) per gallon, which taxes shall be paid by the
manufacturer, wholesaler or dispensary to the Comptroller for the
use of the State of Maryland except as provided by the terms and
conditions of Section 134 of this Article, by the tenth day of each
calendar month following the sale or delivery of such distilled spirits,
wines and other alcoholic beverages except beer. Payments of such
tax shall be accompanied by a statement under oath on forms pre-
scribed by the Comptroller showing all distilled spirits, wines and
other alcoholic beverages, except beer, sold or delivered during the
previous month and before any such alcoholic beverages are removed
from the place of business or warehouse of the manufacturer or
wholesaler for delivery to any retail dealer there shall be affixed
thereto tax stamps obtained from the Comptroller showing the
amount of tax imposed thereon. 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
twenty-five cents ($1.25) per gallon or at the rate of one dollar and
fifty cents ($1.50) per gallon, as the case may be, 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 in the Internal Revenue Code, USCA, Title 26, Chapter 26,
Section 2809, and whenever any such alcoholic beverages shall con-
tain any alcohol in excess of the standard of proof therein provided,
the rate of taxation shall be increased proportionately. Nothing
contained in this section shall apply to the manner of payment of
the tax imposed herein with respect to sales of such alcoholic bev-
erages to Class E or Class F retail dealers in this State. For the
purpose of this section, the term "tax stamps" shall also be deemed
to include decalcomanias, certificates, or other tax identification de-
vices selected for use by the comptroller.