1774                             Laws of Maryland                      [Ch. 699

BE DEEMED TO INCLUDE DECALCOMANIAS, CERTIFI-
CATES, OR OTHER IDENTIFICATION DEVICES SELECTED
FOR USE BY THE COMPTROLLER.

136.

(a) There shall be levied and collected on all beer sold or de-
livered by (1) any nonresident dealer to a wholesaler, and (2) any
manufacturer to a wholesaler or retail dealer in this State, a tax
at the rate of [three ($.03)] nine cents ($.09) TWELVE
CENTS ($.12) NINE CENTS ($.09) per gallon, which tax shall be
paid to the Comptroller (1) by the nonresident dealer before ship-
ping or delivering the beer into Maryland, and (2) by the holder of a
manufacturer's license in this State for all beer sold or delivered
for consumption in this State, by the tenth day of each calendar
month, accompanied by a statement under oath on forms prescribed
by the Comptroller, of all beer so sold or delivered in this State during
the previous month unless such tax has been paid before delivery of
said beer, as provided for in Section 138 of this article.

SEC. 2. And be it further enacted, That new Section 134(e) be and
it is hereby added to said Article, title and subtitle, to follow imme-
diately after Section 134(d) thereof, and all to read as follows:

(e) On and after July 1, 1972, the Comptroller shall, from the
taxes levied and collected under and by virtue of the terms of Sec-
tion 136(a) of this Article on all sales of beer, pay over and dis-
tribute to the Mayor and City Council of Baltimore and to the
County Commissioners or County Council of each county four and
one half cents ($.04½) SIX CENTS ($.06) FOUR AND ONE-
HALF CENTS ($.04½) per gallon on all beer sold or de-
livered by a manufacturer or wholesaler to any retail dealer
for sale in Baltimore City or in any county to be paid on a basis of
comparative consumption of beer in the several political subdivisions.
These revenues shall be distributed by the Comptroller at least as
often as quarterly. EACH QUARTER THE COMPTROLLER MAY
DEDUCT AND RETAIN AN AMOUNT NECESSARY TO DE-
FRAY THE COST OF ADMINISTRATION AND COLLECTION
IN THE PREVIOUS QUARTER. From time to time the Comp-
troller shall issue and may amend regulations and shall collect and
analyze data and statistics in order to make an equitable distribution
of the revenues provided in this section.

Sec. 3. And be it further enacted, That this Act shall take effect
July 1, 1972.

Approved May 31, 1972.

CHAPTER 699
(House Bill 440)

AN ACT to add new REPEAL AND RE-ENACT, WITH AMEND-
MENTS, Section 26 40A to OF Article 40 of the Annotated Code
of Maryland (1971 Replacement Volume), title "General Assem-

134.