HARRY HUGHES, Governor                                     1123

State Agricultural Products - Wine Tax

FOR the purpose of repealing a certain State tax exception that
establishes a tax on wine that is produced by a Class 3 or
Class 4 winery and is made which makes wine from State
agricultural products or fermented by and that is fermented
by the winery using State agricultural products; and making
this an emergency Act.

BY repealing and reenacting, with amendments,

Article 2B - Alcoholic Beverages

Section 133

Annotated Code of Maryland

(1981 Replacement Volume and 1984 Supplement)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:

Article 2B - Alcoholic Beverages

133.

(a)  A tax is imposed on all distilled spirits and other
alcoholic beverages except beer sold or delivered by a
manufacturer or wholesaler to any retail dealer in this State.

(b)  [Except as provided in subsection (g) of this section,
and] THIS SECTION IS subject to SUBJECT TO THE PROVISIONS OF
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 by
the tenth day of each calendar month following the sale or
delivery of the beverages taxed under this section.'

(2)  Payments of 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)  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.