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Session Laws, 1987
Volume 769, Page 817   View pdf image
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WILLIAM DONALD SCHAEFER, Governor                   Ch. 124

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

Article 2B - Alcoholic Beverages

134.

(F) (1) FROM THE TAXES LEVIED AND COLLECTED UNDER AND BY
VIRTUE OF THE TERMS OF § 136(A) OF THIS ARTICLE ON ALL SALES OF
BEER, THE COMPTROLLER SHALL PAY OVER TO THE MARYLAND STADIUM
AUTHORITY DEBT SERVICE FUND 10 CENTS PER GALLON ON ALL BEER SOLD
OR DELIVERED BY A MANUFACTURER ON WHOLESALER TO ANY RETAIL DEALER
FOR SALE IN BALTIMORE CITY OR IN ANY COUNTY.

(2) THE COMPTROLLER:

(I) SHALL DISTRIBUTE THOSE REVENUES AT LEAST
EACH MONTH; AND

(II) MAY DEDUCT AND RETAIN AN AMOUNT NECESSARY
TO DEFRAY THE COST OF ADMINISTRATION AND COLLECTION.

136.

(a) There shall be levied and collected on all beer sold or
delivered by (1) any nonresident dealer to a wholesaler; and (2)
any manufacturer to a wholesaler or retail dealer in this State,
a tax at the rate of [nine] 19 cents [($.09)] per gallon, which
tax shall be paid to the Comptroller (1) by the nonresident
dealer before shipping or delivering the beer into Maryland, and
(2) by the holder of a manufacturer's license in this State for
all beer sold or delivered for consumption in this State, by the
tenth day of each calendar month, accompanied by a statement
under oath on forms prescribed by the Comptroller, of all beer so
sold or delivered in this State during the previous month unless
such tax has been paid before delivery of said beer, as provided
for in § 138 of this article.

(b) The tax imposed by this section shall apply to all beer
purchased and sold by county liquor stores or dispensaries.

Article - State Finance and Procurement

7-310.

(I) (1) NOTWITHSTANDING ANY OTHER PROVISIONS OF THIS
SECTION, ANY FUNDS CREDITED TO THIS ACCOUNT FOR PURPOSES OF THE
MARYLAND STADIUM AUTHORITY MAY ONLY BE TRANSFERRED FROM THIS
ACCOUNT BY AN APPROPRIATION IN THE BUDGET BILL OR, WITH THE
APPROVAL OF THE LEGISLATIVE POLICY COMMITTEE, BY BUDGET
AMENDMENT.

- 817 -

 

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Session Laws, 1987
Volume 769, Page 817   View pdf image
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