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1726 LAWS OF MARYLAND Ch. 621
(House Bill 1242)
AN ACT concerning
Alcoholic Beverages — Tax Refunds
FOR the purpose of providing that in the event certain
alcoholic beverages are lost, rendered unmarketable, or
condemned by a duly authorized official for certain
reasons and under certain circumstances in the State of
Maryland, the Comptroller shall pay an amount equal to
the amount of Maryland taxes paid on such alcoholic
beverages to certain persons; providing a certain
standard and method of filing claims for such refunds;
providing that a certain amount of damage or disaster
is required to allow a claim; generally relating to
refunds of tax on alcoholic beverage losses resulting
from disaster, vandalism, or malicious mischief; and
clarifying language.
BY repealing and reenacting, with amendments,
Article 2B — Alcoholic Beverages
Section 141(a)
Annotated Code of Maryland
(1976 Replacement Volume and 1978 Supplement)
BY adding to
Article 2B - Alcoholic Beverages
Section 141(d)
Annotated Code of Maryland
(1976 Replacement Volume and 1978 Supplement)
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That section(s) of the Annotated Code of Maryland
be repealed, amended, or enacted to read as follows:
Article 2B — Alcoholic Beverages
141.
(a) There shall be no refund of any excise taxes paid
under this article except (1) in the event the business of
the claimant has been discontinued; (2) in the event the
claimant has discontinued in the State of Maryland the sale
and delivery of certain sizes of containers of alcoholic
beverages; (3) where the claimant is a proper authority of
the United States to sell alcoholic beverages on a federal
reservation as set forth in this article; (4) as provided in
this section in the case of wines purchased for sacramental
purposes and in the case of hospitals where wines and
liquors are purchased for bona fide medicinal use; [and] (5)
in the event of overpayment of tax[. ]; AND (6) IN THE EVENT
DISTILLED SPIRITS, WINES AND BEER WHICH WERE LOST, RENDERED
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