Ch. 2                                    LAWS OF MARYLAND

(1)  THE ALCOHOLIC BEVERAGE TAX DOES NOT APPLY TO:

(I)  AN ALCOHOLIC BEVERAGE BOUGHT BY A PERSON
WHOM A PROPER AUTHORITY OF THE UNITED STATES ALLOWS TO BUY
ALCOHOLIC BEVERAGES FOR SALE OR USE ON A FEDERAL RESERVATION IN
THE STATE WHERE THE PERSON IS ASSIGNED;

(II)  WINE BOUGHT AND USED FOR SACRAMENTAL
PURPOSES BY A RELIGIOUS ORGANIZATION AFFILIATED WITH AND
RECOGNIZED BY A GENERALLY ACKNOWLEDGED RELIGIOUS FAITH; OR

(III)  WINE OR DISTILLED SPIRITS BOUGHT AND USED
FOR MEDICINAL PURPOSES BY A BONA FIDE HOSPITAL.

(2)  A PERSON UNDER PARAGRAPH (1) OF THIS SUBSECTION
WHO PAYS THE ALCOHOLIC BEVERAGE TAX MAY OBTAIN THE EXEMPTION BY
FILING A CLAIM FOR REFUND WITH THE COMPTROLLER.

(C) CONSUMER POSSESSION FOR PERSONAL USE; CLAIM FOR
EXEMPTION.

(1.) THE ALCOHOLIC BEVERAGE TAX DOES NOT APPLY TO AN
ALCOHOLIC BEVERAGE THAT A CONSUMER AT LEAST 21 YEARS OF AGE
BRINGS INTO THE STATE FOR PERSONAL USE:

(I)  IF THE QUANTITY BROUGHT FROM WITHIN THE
CONTINENTAL UNITED STATES DOES NOT EXCEED:

1.  AT ANY ONE TIME, ONE QUART;

2.   IN 1 CALENDAR MONTH, TWO QUARTS; AND

3.  A TOTAL OF 1 GALLON IN THE CONSUMER'S
POSSESSION AT ANY ONE TIME;

(II)  IF THE QUANTITY BROUGHT FROM AMERICAN
SAMOA, GUAM, OR THE VIRGIN ISLANDS OF THE UNITED STATES DOES NOT
EXCEED 1 GALLON; OR

(III)  IF THE TOTAL QUANTITY BROUGHT FROM ANY
OTHER PLACE OUTSIDE THE CONTINENTAL UNITED STATES DOES NOT EXCEED
1 GALLON, THE 1ST QUART OF THAT GALLON.

(2) A CONSUMER UNDER PARAGRAPH (1)(III) OF THIS
SUBSECTION MAY OBTAIN THE EXEMPTION FOR THE 1ST QUART BY:

(I)  FILING AN APPLICATION WITH THE COMPTROLLER
ON THE FORM THE COMPTROLLER REQUIRES; AND

(II)  PAYING THE ALCOHOLIC BEVERAGE TAX ON THE
QUANTITY OF ALCOHOLIC BEVERAGES THAT EXCEEDS 1 QUART.

REVISOR'S NOTE: Subsection (a)(l)(i)l. and 3. and (iv) of
this, section is new language added to state expressly.
that which only was implied in former Art. 2B, §

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