WILLIAM DONALD SCHAEFER, Governor

Ch. 2

Also in paragraph (1) of this subsection, the word
"buys" is substituted for the former words "deals in",
for clarity.

In paragraph (2) of this subsection, the reference to
a "department of liquor control" is added to encompass
the Montgomery County entity, which is specifically
mentioned in some provisions of Art. 2B, while it is
embraced within references to a "county liquor board"
in other provisions. See Art. 2B, § 159(a) of the
Code.

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

(K) TAX STAMP.

"TAX STAMP" MEANS A DEVICE IN THE DESIGN AND DENOMINATION
THAT THE COMPTROLLER AUTHORIZES FOR THE PURPOSE OF BEING AFFIXED
TO A CONTAINER OF DISTILLED SPIRITS AS EVIDENCE THAT THE
ALCOHOLIC BEVERAGE TAX IS PAID.

REVISOR'S NOTE: This subsection is new language derived
without substantive change from former Art. 2B, §
133(f) and the references to affixing tax stamps
showing the amount of tax imposed in (c)(3), the fifth
sentence of § 138, and the reference to the amount of
tax being denoted in the fifth sentence of § 142(c).

It is rephrased in the standard language used
elsewhere in this article to define a tax stamp.

The former specific references to "decalcomanias" are
deleted as unnecessary in light of the broad word
"device".

Defined terms: "Alcoholic beverage" § 5-101

"Alcoholic beverage tax" § 5-101

"Comptroller" § 1-101 "Distilled spirits" § 5-101

(L) WHOLESALER.

(1)  "WHOLESALER" MEANS A PERSON WHO BUYS OR IMPORTS
AN ALCOHOLIC BEVERAGE FOR SALE TO ANOTHER PERSON FOR RESALE.

(2)  "WHOLESALER" INCLUDES A COUNTY DEPARTMENT OF
LIQUOR CONTROL OR LIQUOR CONTROL BOARD THAT OPERATES A WHOLESALE
DISPENSARY.

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

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