232                                                LAWS OF MARYLAND                                      Ch. 8

(3) "DISTILLER" INCLUDES:

(I)  THE OWNER OR PROPRIETOR OF A BONDED OR
OTHER WAREHOUSE WHERE DISTILLED SPIRITS ARE STORED; OR

(II)  A PERSON WHO HAS CUSTODY OF DISTILLED
SPIRITS..

(B)  COUNTY IMPOSITION.

IF A COUNTY SUBJECTS DISTILLED SPIRITS TO THE PERSONAL
PROPERTY TAX, ON OR BEFORE MARCH 15 OF EACH YEAR, A DISTILLER
SHALL SUBMIT TO THE DEPARTMENT A REPORT OF THE FAIR VALUE OF
DISTILLED SPIRITS HELD BY THE DISTILLER IN THE COUNTY.

(C)  MARKET VALUE.

(1)  DISTILLED SPIRITS SHALL BE VALUED AT THE FAIR
VALUE OF THE SPIRITS ON JANUARY 1 OF THE YEAR IN WHICH THE REPORT
IS MADE.

(2)  THE VALUE OF THE SAME DISTILLED SPIRITS MAY NOT
BE REPORTED MORE THAN 1 TIME IN ANY PERIOD OF 12 MONTHS.

(D)  DISTILLER PAYS.

THE DISTILLER SHALL PAY THE PROPERTY TAX ON THE DISTILLED
SPIRITS HELD BY THE DISTILLER.

REVISOR'S NOTE: This section formerly appeared as Art. 81,
§ 23.

Currently, no county imposes a tax on distilled
spirits. Therefore, there is no current assessment of
distilled spirits.

The only changes are in style.

Defined terms: "County" § 1-101

"Department" § 1-101 "Includes";"including" § 1-101

"Person" § 1-101 "Property tax" § 1-101

SUBTITLE 2. ASSESSMENT PROCEDURES.

PART I. IN GENERAL.

8-201. ASSESSING OF PROPERTY BY THE DEPARTMENT.

THE DEPARTMENT SHALL ASSESS:

(1)  OPERATING PROPERTY, EXCEPT LAND, OF A RAILROAD OR
A PUBLIC UTILITY;                   

(2)  TANGIBLE PERSONAL PROPERTY OF A CORPORATION;