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LAWS OF MARYLAND

Ch. 780

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 E
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 § 134 OF THIS ARTICLE.

(H) (G) FROM JULY 1, 1982, THROUGH JUNE 30, 1987,
ONLY, IF A WINERY IS CLASSIFIED AS A CLASS 3 OR CLASS 4
WINERY UNDER SECTION 5 OF THIS ARTICLE AND MAKES WINE FROM
AGRICULTURAL PRODUCTS GROWN IN THIS STATE, THE TAX IS 2
CENTS PER GALLON OR .528 CENTS PER LITER ON THE WINE
PRODUCED FERMENTED BY THE WINERY FROM AGRICULTURAL PRODUCTS
GROWN IN THIS STATE.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act
shall take effect July 1, 1982.

Approved June 1, 1982.

CHAPTER 781
(Senate Bill 19)
AN ACT concerning