Marvin Mandel, Governor                       1773

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)] FORTY CENTS ($40) PER
GALLON, WHICH TAXES SHALL BE PAID BY THE MANU-
FACTURER, WHOLESALER OR DISPENSARY TO THE
COMPTROLLER FOR THE USE OF THE STATE OF MARY-
LAND EXCEPT AS PROVIDED BY THE TERMS AND CON-
DITIONS 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 ACCOM-
PANIED BY A STATEMENT UNDER OATH ON FORMS PRE-
SCRIBED BY THE COMPTROLLER SHOWING ALL DIS-
TILLED SPIRITS, WINES AND OTHER ALCOHOLIC BEV-
ERAGES, EXCEPT BEER, SOLD OR DELIVERED DURING
THE PREVIOUS MONTH AND BEFORE ANY SUCH ALCO-
HOLIC 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 OB-
TAINED FROM THE COMPTROLLER SHOWING THE
AMOUNT OF TAX IMPOSED THEREON. THE TAXES IM-
POSED 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 CON-
TAIN A GREATER PERCENTAGE OF ALCOHOL THAN
THE STANDARD OF PROOF PROVIDED IN THE INTER-
NAL REVENUE CODE, USCA, TITLE 26, CHAPTER 26, SEC-
TION 2809, AND WHENEVER ANY SUCH ALCOHOLIC BEV-
ERAGES SHALL CONTAIN ANY ALCOHOL IN EXCESS OF
THE STANDARD OF PROOF THEREIN PROVIDED, THE RATE
OF TAXATION SHALL BE INCREASED PROPORTIONATE-
LY. NOTHING CONTAINED IN THIS SECTION SHALL
APPLY TO THE MANNER OF PAYMENT OF THE TAX
IMPOSED HEREIN WITH RESPECT TO SALES OF SUCH
ALCOHOLIC BEVERAGES TO CLASS E OR CLASS F RE-
TAIL DEALERS IN THIS STATE. FOR THE PURPOSE OF
THIS SECTION, THE TERM "TAX STAMPS" SHALL ALSO