WILLIAM DONALD SCHAEFER, Governor

Ch. 2

The phrase "upon which tax is paid" is omitted to
avoid confusion since this title provides for
possession of nontax paid alcoholic beverages by
consumers.

Defined terms: "Alcoholic beverage" § 5-101
"Person" §§ 1-101 and 5-101

(F)  DISTILLED SPIRITS.

(1)  "DISTILLED SPIRITS" MEANS A DISTILLED ALCOHOLIC
BEVERAGE.

(2)  "DISTILLED SPIRITS" INCLUDES:

(I)  ALCOHOL;

(II)  BRANDY;

(III)  CORDIALS;

(IV)  GIN;

(V)  LIQUEUR;

(VI)  RUM;

(VII)  VODKA;

(VIII)  WHISKEY; AND

(IX)  SOLUTIONS OR MIXTURES OF DISTILLED SPIRITS
EXCEPT FORTIFIED WINES.

REVISOR'S NOTE: This subsection is new language added for
clarity and to avoid repetition of phrases such as
"alcoholic beverages, except beer and wine". It is
based, in part, on the specific alcoholic beverages
enumerated in present Art. 2B, § 2(a) and the
classification of some of those beverages as
"[d]istilled spirits" in COMAR 03.02.01.07 B. (2).

Defined terms: "Alcoholic beverage" § 5-101
"Wine" § 5-101

(G)  MANUFACTURER.

"MANUFACTURER" MEANS A PERSON WHO OPERATES WITHIN THE STATE
A PLACE OF BUSINESS FOR BLENDING, BOTTLING, BREWING, DISTILLING,
FERMENTING, OR RECTIFYING AN ALCOHOLIC BEVERAGE.

REVISOR'S NOTE: This subsection is new language that
repeats the provisions of present Art. 2B, § 2(g).

Defined terms: "Alcoholic beverage" § 5-101

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