1124

LAWS OF MARYLAND

Ch. 30

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

(d)  (1) The tax imposed by this section applies to all
alcoholic beverages which do not contain a greater percentage of
alcohol than the standard of proof provided in the Internal
Revenue Code, § 2809.

(2) 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 alcoholic beverages to Class E or Class F retail dealers in
this State.

(f)  In this section, the term "tax stamps" includes
decalcomanias, certificates or other identification devices
selected for use by the Comptroller.

[(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 fermented by the winery from agricultural
products grown in this State.]

SECTION 2. AND BE IT FURTHER ENACTED, That this Act is
hereby declared to be an emergency measure and necessary for the
immediate preservation of the public health and safety and having
been passed by a yea and nay vote supported by three-fifths of
all the members elected to each of the two Houses of the General
Assembly, the same shall take effect from the date of its
passage.

Approved April 9, 1985.

CHAPTER 31

(Senate Bill 750)

AN ACT concerning

Dorchester County - Alcoholic Beverages - Sales

FOR the purpose of establishing a Sunday (on-sale) time for Class
B beer licenses and beer and light wine licenses and Class D
beer licenses in Dorchester County; providing that Class B