2862                                          LAWS OF MARYLAND                                      Ch. 755

1. A WHOLESALER LICENSED UNDER THIS
ARTICLE;

2. A CLASS 3 OR CLASS 4 WINERY LICENSED
UNDER THIS ARTICLE;

3. A RETAIL DEALER LICENSED UNDER THIS
ARTICLE;

4. A PRIVATE INDIVIDUAL RESIDING IN THE
STATE; OR

5. A BUSINESS ENTITY THAT IS LOCATED IN
THE STATE AND NOT LICENSED UNDER THIS ARTICLE.

(II) A PERMIT HOLDER MAY RECEIVE COMMERCIALLY
PRODUCED WINE THAT IS NOT AUTHORIZED FOR DISTRIBUTION AND SALE IN
THE STATE FROM:

1. A NONRESIDENT PRIVATE INDIVIDUAL; OR

2. A BUSINESS ENTITY THAT IS LOCATED
OUTSIDE OF THIS STATE.

(8) (9) (I) WINE THAT IS RECEIVED FROM THE
FOLLOWING SOURCES IS SUBJECT TO MARYLAND TAX AS PROVIDED UNDER §
133 OF THIS ARTICLE:

1.  WHOLESALERS LICENSED UNDER THIS
ARTICLE;

2.  CLASS 3 AND 4 WINERIES LICENSED UNDER
THIS ARTICLE; AND

3. ANY OTHER SOURCE OUTSIDE OF THIS
STATE.

(II) WINE THAT IS RECEIVED FROM THE FOLLOWING
SOURCES IS PRESUMED TO HAVE BEEN TAX PAID:

1.  RETAIL DEALERS LICENSED UNDER THIS
ARTICLE;

2.  PRIVATE INDIVIDUALS RESIDING IN THIS
STATE; AND

3.  BUSINESS ENTITIES THAT ARE LOCATED IN
THIS STATE AND NOT LICENSED UNDER THIS ARTICLE.

(9) (10) (I) WITHIN 30 DAYS FROM THE CLOSE OF THE
AUCTION, THE PERMIT HOLDER SHALL FILE A REPORT AND PAY ALL TAXES
THAT ARE DUE AND OWING ON THE WINE THAT IS RECEIVED FOR THE
AUCTION.