Ch. 2

LAWS OF MARYLAND

In the introductory language of subsections (a), (b),
and (c) of this section, the duty to "complete" the
return is added as a general reference to § 2-104 of
this article, which requires the Comptroller to design
appropriate forms. See the revisor's note to that
section.

Defined terms: "Alcoholic beverage" § 5-101

"Alcoholic beverage license" § 5-101

"Alcoholic beverage tax" § 1-101 "Beer" § 5-101

"Comptroller" § 1-101

"Manufacturer" § 5-101 "Nonresident dealer" § 5-101

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

SUBTITLE 3. TAX PAYMENT.

5-301. REQUIRED.

(A)  CLASSES E, F, AND G LICENSEES.

A PERSON WHO, UNDER A CLASS E, F, OR G ALCOHOLIC BEVERAGE
LICENSE, SELLS OR DELIVERS ANY ALCOHOLIC BEVERAGES WITHIN THE
BOUNDARIES OF THE STATE SHALL PAY THE ALCOHOLIC BEVERAGE TAX ON
THOSE ALCOHOLIC BEVERAGES, IN THE MANNER THAT THE COMPTROLLER
REQUIRES, WITH THE RETURN THAT COVERS THE PERIOD IN WHICH THE
PERSON SELLS OR DELIVERS THOSE ALCOHOLIC BEVERAGES.

(B)  MANUFACTURERS.

(1)  A MANUFACTURER THAT, UNDER AN ALCOHOLIC BEVERAGE
LICENSE AS A WINERY OR LIMITED WINERY, SELLS OR DELIVERS WINE TO
RETAIL DEALERS OR TO CONSUMERS IN THE STATE SHALL PAY THE
ALCOHOLIC BEVERAGE TAX ON THAT WINE, IN THE MANNER THAT THE
COMPTROLLER REQUIRES, WITH THE RETURN THAT COVERS THE PERIOD IN
WHICH THE MANUFACTURER SELLS OR DELIVERS THAT WINE.

(2)  A MANUFACTURER THAT SELLS, TO WHOLESALERS OR
RETAIL DEALERS FOR CONSUMPTION IN THE STATE, BEER ON WHICH THE
ALCOHOLIC BEVERAGE TAX WAS NOT PAID BEFORE THE BEER WAS DELIVERED
INTO THE STATE SHALL PAY THE ALCOHOLIC BEVERAGE TAX ON THAT BEER,
IN THE MANNER THAT THE COMPTROLLER REQUIRES, WITH THE RETURN THAT
COVERS THE PERIOD IN WHICH THE MANUFACTURER SELLS THAT BEER.

(C)  NONRESIDENT DEALERS.

BEFORE A NONRESIDENT DEALER DELIVERS OR SHIPS BEER TO A
WHOLESALER IN THE STATE, THE NONRESIDENT DEALER SHALL PAY THE
ALCOHOLIC BEVERAGE TAX ON THAT BEER, IN THE MANNER THAT THE
COMPTROLLER REQUIRES.

(D)  WHOLESALERS.

(1) A WHOLESALER THAT SELLS OR DELIVERS DISTILLED
SPIRITS OR WINE TO RETAIL DEALERS IN THE STATE SHALL PAY THE

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