HARRY HUGHES, Governor                               3485

(C)  (1) THE TAXES IMPOSED BY THIS SECTION 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, wines and
other alcoholic] THE beverages [except beer] TAXED UNDER
THIS SECTION.

(2)  Payments of [such] THE tax shall be
accompanied by a statement under oath on forms prescribed by
the Comptroller showing all distilled spirits, wines and
other alcoholic beverages, except beer, sold or delivered
during the previous month.

(3)  [and before] 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].

(4)  The taxes imposed by this section shall also
apply to [such] alcoholic beverages [as are] sold at county
liquor stores or dispensaries.

(D) (1) The tax [at the rate of $1.50 per gallon or
$0.3963 per liter, as the case may be,] IMPOSED BY THIS
SECTION applies 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.

(2) [, and whenever any such] IF ANY alcoholic
beverages shall contain any alcohol in excess of the
standard of proof therein provided, the rate of taxation
UNDER SUBSECTION (B)(1) OR (B)(2) OF THIS SECTION shall be
increased proportionately.

(E)  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.

(F)   [For the purpose of] IN this section, the term
"tax stamps" [shall also be deemed to include] INCLUDES
decalcomanias, certificates or other identification devices
selected for use by the Comptroller.

(G)  THE COMPTROLLER SHALL PAY THE REVENUE RECEIVED
UNDER THIS SECTION AS PROVIDED IN SECTION 134 OF THIS
ARTICLE.