Ch. 2

LAWS OF MARYLAND

substituted for the former, specific requirement for
payment on certain dates in "each calendar month", to
reflect that a person may not have tax liability every
month. See, however, § 5-201 of this title, which
allows the Comptroller to require, by regulation,
returns for periods in which no sale or delivery is
made.

In subsection (a) of this section, the reference to a
sale or delivery "within the boundaries of the State"
is substituted for the former reference to a sale
"while operating above ... or above the boundary line
and on the waters of the State of Maryland", for
clarity and brevity. See § 5-104(a)(1)(ii) and (2) of
this title.

Also in subsection (a) of this section, the defined
term "alcoholic beverage" is substituted for the words
"beer, wine and liquor", for clarity and brevity.

Subsection (b)(1) of this section is revised to apply
only to wine and only to a manufacturer that is
licensed as a winery or limited winery under present
Art. 2B, § 5, for clarity. Although former Art. 2B, §
133(a) referred to sale or delivery of "distilled
spirits" by a manufacturer or wholesaler "to a
retailer", other provisions precluded sales by
manufacturers to retailers. Thus, the tax is paid by
a wholesaler under subsection (d) of this section.

In subsection (b)(1) of this section, the reference to
sale or delivery "to consumers" is added to avoid an
unintended gap where no tax was paid since the wine
did not go through a retail dealer.

In subsection (d)(1) of this section, the former word
"dispensary" is deleted as included in the defined
term "wholesaler".

In subsection (d)(2) of this section, the reference to
beer "a wholesaler ... imports ... directly from a
place outside the United States" is substituted for
the former requirement that the Comptroller "shall
cause said tax to be collected before delivery or
consumption", to clarify that a wholesaler is
responsible only when that wholesaler imports the beer
from outside the country. Otherwise the tax on beer
is paid by a nonresident dealer under subsection (c)
of this section. See COMAR 03.02.01.01B.(2).

Defined terms: "Alcoholic beverage" § 5-101
"Alcoholic beverage license" § 5-101
"Alcoholic beverage tax" § 1-101
"Beer" § 5-101 "Comptroller" § 1-101
"Consumer" § 5-101 "Distilled spirits" § 5-101

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