HARRY HUGHES, Governor                               1727

UNMARKETABLE, OR CONDEMNED BY A DULY AUTHORIZED OFFICIAL BY
REASON OF FIRE, FLOOD, CASUALTY, OR OTHER DISASTER,
BREAKAGE, DESTRUCTION, OR OTHER DAMAGE RESULTING FROM
VANDALISM OF MALICIOUS MISCHIEF, BUT NOT INCLUDING THEFT, AS
PROVIDED IN THIS SECTION.

Before any claim for refund shall be approved by the
Comptroller definite proof shall be established and
certified to the Comptroller.

All tax refunds shall be paid out of alcoholic beverage
excise tax receipts upon proper vouchers approved by the
Comptroller or his duly appointed officer.

(D) (1) THE COMPTROLLER, UNDER SUCH REGULATIONS AS HE
MAY PRESCRIBE, SHALL PAY WITHOUT INTEREST AN AMOUNT EQUAL TO
THE AMOUNT OF THE MARYLAND STATE TAXES PAID OR DETERMINED ON
DISTILLED SPIRITS, WINES AND BEER WHICH WERE LOST, RENDERED
UNMARKETABLE, OR CONDEMNED BY A DULY AUTHORIZED OFFICIAL BY
REASON OF FIRE, FLOOD, CASUALTY OR OTHER DISASTER, BREAKAGE,
DESTRUCTION, OH OTHER DAMAGE RESULTING FROM VANDALISM OR
MALICIOUS MISCHIEF, BUT NOT INCLUDING THEFT, IF SUCH
DISASTER OR DAMAGE OCCURRED IN THE STATE OF MARYLAND AND IF
SUCH DISTILLED SPIRITS, WINES OR BEER WERE HELD AND INTENDED
FOR SALE AT THE TIME OF SUCH DISASTER OR OTHER DAMAGE. THE
PAYMENTS PROVIDED FOR IN THIS SECTION SHALL BE MADE TO THE
PERSON HOLDING SUCH DISTILLED SPIRITS, WINES OR BEER FOR
SALE AT THE TIME OF SUCH DISASTER OR OTHER DAMAGE.

(2) (I) NO CLAIM SHALL BE ALLOWED UNDER THIS
SECTION UNLESS:

1.  FILED WITHIN 6 MONTHS AFTER THE
DATE ON WHICH SUCH DISTILLED SPIRITS, WINES OR BEER WERE
LOST, RENDERED UNMARKETABLE, OR CONDEMNED BY A DULY
AUTHORIZED OFFICIAL; AND

2.  THE CLAIMANT FURNISHES PROOF
SATISFACTORY TO THE COMPTROLLER THAT THE CLAIMANT WAS NOT
INDEMNIFIED BY ANY VALID CLAIM OF INSURANCE OR OTHERWISE IN
RESPECT OF THE TAX ON THE DISTILLED SPIRITS, WINES OR BEER
COVERED BY THE CLAIM, AND IS ENTITLED TO PAYMENT UNDER THIS
SECTION.

(II) NO CLAIM OF LESS THAN $250 SHALL BE
ALLOWED UNDER THIS SECTION WITH RESPECT TO ANY DISASTER OR
OTHER DAMAGE, AS THE CASE MAY BE.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act
shall take effect July 1, 1979.

Approved May 29, 1979.