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Session Laws, 1968
Volume 683, Page 31   View pdf image
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SPIRO T. AGNEW, Governor                         31

CHAPTER 33
(House Bill 96)

AN ACT to repeal and re-enact, with amendments, Section 138 of
Article 2B of the Annotated Code of Maryland (1957 Edition and
1967 Supplement), title "Alcoholic Beverages," subtitle "Taxa-
tion," amending the laws pertaining to alcoholic beverages in
order to correct erroneous wording therein.

Section 1. Be it enacted by the General Assembly of Maryland,
That Section 138 of Article 2B of the Annotated Code of Maryland
(1957 Edition and 1967 Supplement), title "Alcoholic Beverages,"
subtitle "Taxation," be and it is hereby repealed and re-enacted, with
amendments, to read as follows:

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 denoting
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 certifi-
cates 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} Classes 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
July 1, 1968.

Approved March 22, 1968.

 

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Session Laws, 1968
Volume 683, Page 31   View pdf image
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