HARRY HUGHES, Governor

4299

Article 2B - Alcoholic Beverages

Section 133

Annotated Code of Maryland

(1981 Replacement Volume and 1981 Supplement)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That section(s) of the Annotated Code of Maryland
read(s) as follows:

Article 2B - Alcoholic Beverages

133.

(A)  [There shall be levied and collected] A TAX IS
IMPOSED on all distilled spirits and other alcoholic
beverages except beer [and wine] sold or delivered by a
manufacturer or wholesaler to any retail dealer in this
State[, a tax at the rate of $1.50 per gallon or $0.3963 per
liter and on all wines so sold or delivered a tax at the
rate of forty cents ($.40) per gallon or $.1057 per liter,
which taxes].

(B)  EXCEPT AS PROVIDED IN SUBSECTION (H) (G) OF THIS
SECTION, THE TAX IMPOSED BY THIS SECTION IS THE ADDITIONAL
AMOUNT IMPOSED BY SUBSECTION (D)(2) OF THIS SECTION PLUS AND
SUBJECT TO SUBSECTION (D) OF THIS SECTION, THE AMOUNT OF THE
TAX IS:

(1)  IN THE CASE OF WINE, 40 CENTS PER GALLON OR
10.57 CENTS PER LITER; AND

(2)  IN THE CASE OF ALCOHOLIC BEVERAGES OTHER
THAN BEER OR WINE, $1.50 PER GALLON OR 39.63 CENTS PER
LITER.

(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