WILLIAM DONALD SCHAEFER, Governor                       Ch. 2

(1)  ON OR BEFORE THE 10TH DAY OF THE MONTH THAT
FOLLOWS THE MONTH IN WHICH THE MANUFACTURER OR WHOLESALER SELLS
OR DELIVERS ANY ALCOHOLIC BEVERAGE IN THE STATE; AND

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

(C) NONRESIDENT DEALERS.

A NONRESIDENT DEALER SHALL COMPLETE, UNDER OATH, AND FILE
WITH THE COMPTROLLER AN ALCOHOLIC BEVERAGE TAX RETURN:

(1)  ON OR BEFORE THE 15TH DAY OF THE MONTH THAT
FOLLOWS THE MONTH IN WHICH THE NONRESIDENT DEALER DELIVERS BEER
INTO THE STATE; AND

(2)  IF THE COMPTROLLER SO SPECIFIES, BY REGULATION,
ON OTHER DATES FOR EACH MONTH IN WHICH THE NONRESIDENT DEALER
DOES NOT DELIVER BEER INTO THE STATE.

REVISOR'S NOTE: Subsections (a)(1) and (b)(1) of this
section are new language derived without substantive
change from former Art. 2B, § 133(c)(2) and, as they
required returns, the second clause of § 136(a) and
the fourth sentence of § 138, except for the former
references to the duty of the Comptroller to prescribe
the form.

Subsections (a)(2) and (b)(2) of this section are new
language added to reflect that the Comptroller has
construed the former references to "each calendar
month" to mandate that a person who files monthly
returns continue to do so even in months in which the
person has no tax liability. Under this revision, the
construction would continue only if the Comptroller
adopts appropriate regulations. In light of these
additions, in subsections (a)(1) and (b)(1) of this
section, the references to "the month that follows the
month in which" alcoholic beverages are sold or
delivered are substituted for the former references to
"each calendar month".

Subsection (c)(1) of this section is new language
added to state expressly that a nonresident dealer
must file returns. This paragraph is based on COMAR
03.02.01.01B(3). Although the requirement, in former
Art. 2B, § 136(a), for tax payment "by the tenth day
of each calendar month, accompanied by a statement
..." seemingly applied to these dealers, they are
required to pay the tax before shipment into the
State. For -conformity to subsections (a)(2) and
(b)(2) of this section, subsection (c)(2) of this
section is added.

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