2078

LAWS OF MARYLAND

Ch. 701

Article 2B - Alcoholic Beverages

133.

There shall be levied and collected on all distilled
spirits and other alcoholic beverages except beer and vine
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 ($1.25), and on all vines so sold or
delivered a tax at the rate of forty cents ($.40) per gallon
OR $.1057 PER LITER, 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 § 134 of this article, by the
tenth day of each calendar month following the sale or
delivery of such distilled spirits, vines and other
alcoholic beverages except beer. Payments of such tax shall
be accompanied by a statement under oath on forms prescribed
by the Comptroller showing all distilled spirits, vines 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, §
2809, and whenever any such alcoholic beverages shall
contain 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 beverages 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 identification
devices selected for use by the Comptroller.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act
shall take effect July 1, 1978.

Approved May 16, 1978.