SPIRO T. AGNEW, Governor                     1629

133 A.

The Comptroller shall remove MAY DISCONTINUE tax stamps,
decalcomanias or other identification devices on containers of alcoholic
beverages of LESS THAN one-half pint (one-sixteenth gallon) and
smaller in size.

138.

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 contained in each
package. Subject to the provisions of Section 142 of this subtitle
the Comptroller is authorized to furnish certificates or stamps de-
noting the payment of the tax imposed by this Article on a credit
basis. In the case of the tax on wine, the Comptroller may cause
said tax to be collected in such other manner or by some other
method than certificates or stamps as the Comptroller may determine.
In the case of the tax on beer, the Comptroller shall cause said tax
to be collected before delivery or consumption in this State, in the
manner and at the time prescribed by Section 136 of this subtitle,
and in the case of the taxes on other alcoholic beverages except
beer, the Comptroller shall cause such taxes to be collected in the
manner and at the time prescribed by this section, and the payment
of the tax shall be evidenced in such manner as the Comptroller
may determine, and the Comptroller is empowered to prescribe such
other methods, and/or devices, for the assessment, evidencing of
payment 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 or
to comply with any wartime or emergency restrictions of the federal
government, 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; provided the excise tax on
beer, wine and liquor sold or delivered by Class E, F and G license
holders while operating above and within or above the boundary
line and on the waters of the State of Maryland shall be paid monthly
not later than twenty-five days after the close of each calendar
month, accompanied by a statement under oath on forms prescribed
by the Comptroller. For the purpose of this section, the term "tax
stamps" shall also be deemed to include decalcomanias, certificates,
or other tax identification devices selected for use by the Comptroller.

Sec. 2. And be it further enacted, That this Act shall take effect
June 1, 1967.

Approved May 4, 1967.

CHAPTER 749
(House Bill 935)

AN ACT to repeal and re-enact, with amendments, Section 149A (b)
of Article 43 of the Annotated Code of Maryland (1965 Replace-
ment Volume), title "Health," subtitle "Practitioners of Medicine,"