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HARRY HUGHES, Governor
2753
3.
(a) (2) Nontax Paid Alcoholic Beverages. No alcoholic
beverages upon which the taxes provided by the tax provisions of
this article have not been paid shall be bought, sold, bargained,
imported, stored, transported, possessed or kept or suffered to
be bought, sold, bargained, imported, stored, transported,
possessed, or kept in any vehicle, vessel, aircraft or on any
premises or under his charge or control by any person except:
(i) By certain licensees as provided for in
this article, or
(ii) By a consumer who may personally bring
into this State not in excess of one (1) quart of alcoholic
beverages at one time and not exceeding two (2) quarts in any one
calendar month for his personal use only and who shall be
entitled to possess not in excess of four (4) quarts of such
alcoholic beverages, provided such alcoholic beverages are not
illicit alcoholic beverages, provided however, that such
alcoholic beverages shall not be resold within the State of
Maryland at any time, or
(iii) A consumer 21 years of age or over shall
be permitted to bring into the State of Maryland in his
possession, for his personal use only, 1 gallon of alcoholic
beverages free of any tax imposed under the provisions of this
article if purchased in the Virgin Islands of the United States,
American Samoa, or Guam. A consumer, as designated under §
2(t)(2) of this article, may bring into the State of Maryland in
his possession, for his personal use only, 1 gallon of beer or
light wine free of any tax imposed under the provisions of this
article if purchased in the Virgin Islands of the United States,
American Samoa, or Guam; or
(iv) A consumer 21 years of age or over shall
be permitted to bring into the State of Maryland alcoholic
beverages in his possession for personal use only, not in excess
of one gallon purchased outside the continental limits of the
United States. A consumer, as designated under § 2(t)(2) of this
article, may bring into the State of Maryland in his possession,
for his personal use only, 1 gallon of beer or light wine
purchased outside the continental limits of the United States.
The consumer, as the case may be, shall make application on forms
prescribed by the Comptroller and pay the taxes due on any
alcoholic beverages not designated tax-exempt by this section.
(V) ANY FAMILY WINE PRODUCER 21 YEARS OF AGE OR
OLDER SHALL BE PERMITTED TO BRING INTO THE STATE OF MARYLAND,
TRANSPORT OR POSSESS WITHIN THE STATE OF MARYLAND, FAMILY
PRODUCED WINE FOR PERSONAL USE OR FOR ENTRY IN A LICENSED
NATIONAL FAMILY WINE EXHIBITIONS EXHIBITION.
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