Ch. 2

LAWS OF MARYLAND

conform to subsections (a)(1) and (b) of this section.

In the introductory language of subsection (a) of this
section, the defined term "distilled spirits" is
substituted for the former words "alcoholic beverages
other than beer or wine", for clarity and brevity.

In subsection (a)(2) of this section, the reference to
a percentage "greater than 100 proof" is substituted
for the former reference to an examination of "the
standard of proof therein provided" -- i.e., in § 2809
of the Internal Revenue Code -- for clarity and
brevity.

Also in subsection (a)(2) of this section, the rate of
1.5 cents for "each 1 proof over 100 proof" is
substituted for the former reference to a rate that
"shall be increased proportionally", for clarity.

Subsection (e) of this section is revised to clarify
that the retaliatory tax equals the charge made by the
discriminating jurisdiction.

Former Art. 2B, § 133d)(1), which made the tax under
subsection (a)(1) of this section applicable only to
those distilled spirits "which do not contain a
greater percentage of alcohol than the standard of
proof ...", is deleted as surplusage.

Defined terms: "Alcoholic beverage tax" § 5-101
"Beer" § 5-101 "Distilled spirits" § 5-101
"Wine" § 5-101

SUBTITLE 2. RETURNS.

5-201. REQUIRED.

(A)  CLASSES E, F, AND G LICENSEES.

A PERSON WHO HOLDS A CLASS E, F, OR G ALCOHOLIC BEVERAGE
LICENSE SHALL COMPLETE, UNDER OATH, AND FILE WITH THE COMPTROLLER
AN ALCOHOLIC BEVERAGE TAX RETURN:

(1)  ON OR BEFORE THE 25TH DAY OF THE MONTH THAT
FOLLOWS THE MONTH IN WHICH THE PERSON SELLS ANY ALCOHOLIC
BEVERAGE WITHIN THE BOUNDARIES OF THE STATE; AND

(2)  IF THE COMPTROLLER SO SPECIFIES, BY REGULATION,
ON OTHER DATES FOR EACH MONTH IN WHICH THE LICENSEE DOES NOT SELL
ANY ALCOHOLIC BEVERAGES IN THE STATE.

(B)  MANUFACTURERS AND WHOLESALERS.

EACH MANUFACTURER AND EACH WHOLESALER SHALL COMPLETE, UNDER
OATH, AND FILE WITH THE COMPTROLLER AN ALCOHOLIC BEVERAGE TAX
RETURN:

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