Ch. 2

LAWS OF MARYLAND

former reference to the tax "provided by the tax
provisions of this article".

Also in subsection (a) of this section, the former
reference to deeming an alcoholic beverage "to have
been sold or delivered in this State" is deleted as
surplusage.

The introductory language of subsection (b) of this
section is rephrased to state expressly that an
alcoholic beverage that is unlawfully delivered,
possessed, sold, or transported is contraband.

In the introductory language of subsection (b) of this
section, the phrase "in a manner that is not
authorized" is substituted for the former phrase "by
any person except", since the exceptions in former
Art. 2B, § 3(a)(2)(i) through (v) restricted not only
the person but also, e.g., quantities and use. See §
5-104 of this subtitle.

Also in the introductory language of subsection (b) of
this section, the former words "bought", "bargained",
or "suffered to be bought ... [or] bargained" are
deleted as unnecessary in light of the word "sold".

Also in the introductory language of subsection (b) of
this section, the former words "kept", "stored",
"suffered to be ... stored", and "kept in any vehicle,
vessel, aircraft or on any premises' or under his
charge or control" are deleted as included in the word
"possessed".

Also in the introductory language of subsection (b) of
this section, the former words "imported" and
"suffered to be ... imported" are deleted as included
in the word "transported".

In subsection (c) of this section, the reference to an
alcoholic beverage not being "subject to the alcoholic
beverage tax" is substituted for the former reference
to not being "sold or delivered in this State or
unless exempt from said tax as otherwise provided by
this article", for clarity and brevity.

Also in subsection (c) of this section, the former
condition "unless it shall be proved to the
satisfaction of the Comptroller" is deleted as
surplusage.

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

5-104. EXEMPTIONS.

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