WILLIAM DONALD SCHAEFER, Governor                       Ch. 2

131(a), which provided that "[a]ll alcoholic beverages
found within this State shall be deemed to have been
sold or delivered in this State and subject to the
excise tax ... unless it shall be proved ... that such
alcoholic beverages have not been sold or delivered in
this State ....." Since, under present Art. 2B, §
4(i), an import-export permit authorizes importation
only of alcoholic beverages "not for sale, consignment
or delivery ... within the State", these alcoholic
beverages fall within the exception in former §
131(a). Similarly, under present Art. 2B, § 3(h),
alcoholic beverages in a warehouse pending export must
not be "for sale, consignment, or delivery ... within
the State". Similarly, under present Art. 2B, § 4(o),
a nonresident storage permit authorizes storage of
alcoholic beverages pending delivery and, thus, falls
within the exception in former § 131(a), since,
necessarily, the alcoholic beverages have not been
delivered.

Subsection (a)(l)(i)2. and (iii) of this section is
new language derived without substantive change from
former Art. 2B, §§ 3(a)(2)(v) and 131(b).

Subsection (a)(l)(ii) and (2) of this section is new
language added to clarify those sales on which the
holder of a Class E, F, or G license must pay the
alcoholic beverage tax. These additions are based on
the fourth sentence of former Art. 2B, § 138, which
provided for payment of the tax on alcoholic beverages
sold or delivered "while operating above or within or
above the boundary lines and on the waters of the
State ....."

Subsections (b) and (c) of this section are new
language derived without substantive change from the
first and second clauses of former Art. 2B, §
3(a)(2)(ii), the first sentence of (iii), and the
first and third sentences of (iv) and § 131(c).

In subsection (a)(1) of this section, the former
reference to "alcohol" is deleted as included in the
defined term "alcoholic beverage".

In subsection (b)(l)(i) of this section, the reference
to a purchase by a "person whom a proper ... authority
allows" is added to conform to present Art. 2B, § 77.

In subsection (b)(1)(ii) of this section, the
reference to a "religious organization affiliated with
and recognized by a generally acknowledged religious
faith" is substituted for the former reference to "a
religious organization described in § 141(b) of this
article", to incorporate the description in the
referenced former § 141(b). However, former Art. 2B,

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