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Session Laws, 1986
Volume 768, Page 2860   View pdf image
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2860

LAWS OF MARYLAND

Ch. 755

CHAPTER 755

(House Bill 902)

AN ACT concerning

Alcoholic Beverages - Charity Wine Auction

FOR the purpose of creating a 1-day wine auction permit to be
issued to charitable organizations in certain counties and
Baltimore City; defining a charitable organization;
authorizing the State Comptroller to issue the permit;
establishing a permit fee, premises where an auction may be
conducted, and limiting the number of auctions a charity may
hold under this permit; providing for the sources for
receiving wine before auction and for the distribution
procedure of wine to the purchaser after auction; requiring
the holder to file a report containing certain information
and pay the wine taxes to the State Comptroller within a
certain period of time; providing that the State Comptroller
may require a prepayment of a sum to cover the anticipated
wine tax due; authorizing retailers to purchase wine at the
auction in certain quantities and sell it; providing that
all wines delivered are subject to sales tax; authorizing
the State Comptroller to adopt rules and regulations to
carry out the provisions of this Act; and generally relating
to the creation of a wine auction permit.

BY adding to

Article 2B - Alcoholic Beverages

Section 4(n)

Annotated Code of Maryland

(1981 Replacement Volume and 1985 Supplement)

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

Article 2B - Alcoholic Beverages

(N) (1) IN THIS SECTION SUBSECTION THE FOLLOWING WORDS HAVE
THE MEANINGS INDICATED.

(I) "CHARITABLE ORGANIZATION" MEANS AN
ORGANIZATION THAT IS A BENEVOLENT, EDUCATIONAL, PHILANTHROPIC,
HUMANE, PATRIOTIC, RELIGIOUS, OR ELEEMOSYNARY ORGANIZATION THAT
SOLICITS OR OBTAINS CONTRIBUTIONS SOLICITED FROM THE PUBLIC FOR
CHARITABLE OR BENEVOLENT PURPOSES, AND THAT IS REGISTERED WITH
THE SECRETARY OF STATE AS REQUIRED BY LAW.

4.

 

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Session Laws, 1986
Volume 768, Page 2860   View pdf image
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