WILLIAM DONALD SCHAEFER, Governor

Ch. 2

ALCOHOLIC BEVERAGE TAX ON THOSE DISTILLED SPIRITS AND WINE, IN
THE MANNER THAT THE COMPTROLLER REQUIRES, WITH THE RETURN THAT
COVERS THE PERIOD IN WHICH THE MANUFACTURER SELLS OR DELIVERS
THOSE DISTILLED SPIRITS AND WINE.

(2) A WHOLESALER THAT IMPORTS BEER DIRECTLY FROM A
PLACE OUTSIDE THE UNITED STATES SHALL PAY THE ALCOHOLIC BEVERAGE
TAX ON THAT BEER, IN THE MANNER THAT THE COMPTROLLER REQUIRES,
BEFORE THE WHOLESALER RECEIVES THAT BEER IN THE STATE.

(E) EVIDENCE OF PAYMENT.

A PERSON WHO PAYS THE ALCOHOLIC BEVERAGE TAX SHALL OBTAIN:

(1)  TAX STAMPS OR CERTIFICATES IF REQUIRED FOR
DISTILLED SPIRITS UNDER § 5-303 OF THIS SUBTITLE; OR

(2)  ANY OTHER EVIDENCE OF TAX PAYMENT THAT THE
COMPTROLLER REQUIRES BY REGULATION.

REVISOR'S NOTE: Subsections (a) through (d) and (e)(2) of
this section are new language derived without
substantive change from former Art. 2B, § 133(a) and
(c)(1), § 136(a), as it related to tax payment on
beer, and the sixth clause of the fourth sentence of §
138.

Subsection (e)(1) of this section is new language
added to clarify that tax stamps or certificates must
be obtained as required in § 5-303 of this subtitle.

Subsection (e)(2) of this section is new language
substituted for the third sentence and the references,
in the fourth sentence of former Art. 2B, § 138, to
the Comptroller's authorization to evidence payment of
the tax on beer and other alcoholic beverages "in such
manner as the Comptroller may determine ... such
other methods, and/or devices, for the assessment,
evidencing of payment and/or collection of the said
tax, in addition to or in lieu of the methods and
devices hereinbefore set forth" and to regulations "as
he may deem necessary to make such methods and/or
devices effective and to secure the payment of all
such taxes", for brevity.

In subsections (a) through (d) of this section, the
phrase "in the manner that the Comptroller requires"
is added for clarity. As to the Comptroller's
authority to determine evidence of payment of tax, see
Title 2 of this article.

In subsections (a), (b), and (d)(1) of this section,
the requirements for payments of tax "on" certain
sales or deliveries "with the return that covers the
period in which" the sales or deliveries were made are

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