Ch. 2

LAWS OF MARYLAND

§ 141(b) referred to "[a]ny religious unincorporated
association or any religious corporation affiliated
with ..." and, read literally, allowed an exemption
for any "religious unincorporated association",
regardless of affiliation. Thus, the higher burden
was imposed on corporations, as opposed to
associations. This reading seemed unintended and,
therefore, subsection (b)(l)(ii) of this section
requires affiliation regardless of the manner in which
the religious organization is organized.

In subsection (b)(2) of this section, the reference to
"a person under ... this subsection" is substituted
for the former references to "a qualified religious
organization or hospital" and "a qualified federal
authority", for brevity,

In subsection (c)(1)(i) of this section, the phrase
"from within the continental limits of the United
States" is added to distinguish the exemption under
subsection (c)(1)(i) from those under subsection
(c)(l)(ii) and (iii) of this section,

In subsection (c)(1)(iii) and (2) of this section, the
references to the "1st quart" are added to clarify
that limitation of 1 tax-free quart, in former Art.
2B, § 3(a)(2)(ii) -- now subsection (c)(l)(iii) of
this section -- applied to a consumer under §
3(a)(2)(iv) also, although that consumer may possess 1
gallon.

The third clause of former Art. 2B, § 3(a)(2)(ii),
which allowed the exemption "provided such alcoholic
beverages are not illicit alcoholic beverages", is
deleted as unnecessary in light of § 5-103(b) of this
subtitle.

The fourth clause of former Art. 2B, § 3(a)(2)(ii),
which allowed the exemption "provided, however, such
alcoholic beverages shall not be resold within the
State of Maryland at any time" is deleted as
unnecessary in light of the definition of "consumer",

The second sentences of former Art. 2B, § 3(a)(2)(iii)
and (iv), which related to consumers under the age of
21 and born before July 1, 1964, are deleted as
obsolete.

Defined terms: "Alcoholic beverage, license" § 5-101

"Alcoholic beverage tax" § 1-101

"Comptroller" § 1-101 "Consumer" § 5-101

"Distilled spirits" § 5-101

"Person" §§ 1-101 and 5-101 "Wine" § 5-101

5-105. TAX RATES.

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