WILLIAM DONALD SCHAEFER, Governor                       Ch. 2

"Manufacturer" § 5-101 "Nonresident dealer" § 5-101
"Person" §§ 1-101 and 5-101 "Retail dealer" § 5-101
"Tax stamp" § 5-101 "Wholesaler" § 5-101
"Wine" § 5-101

5-302. PROHIBITED ACT.

UNLESS OTHERWISE AUTHORIZED IN THIS TITLE OR IN ARTICLE 2B
OF THE CODE, A PERSON MAY NOT BUY, POSSESS, SELL, STORE,
TRANSPORT, OR ALLOW ANOTHER PERSON TO BUY, STORE, SELL, OR
TRANSPORT AN ALCOHOLIC BEVERAGE ON WHICH THE ALCOHOLIC BEVERAGE
TAX IS NOT PAID.

REVISOR'S NOTE: This section is new language derived
without substantive change from the introductory
language of former Art. 2B, § 3(a)(2).

Defined terms: "Alcoholic beverage" § 5-101
"Alcoholic beverage tax" § 1-101
"Person" §§ 1-101 and 5-101

5-303. TAX STAMPS.

(A)  IN GENERAL.

FOR A CONTAINER OF DISTILLED SPIRITS THAT IS ONE-HALF PINT
OR LARGER, THE ALCOHOLIC BEVERAGE TAX SHALL BE PAID BY THE
PURCHASE OF TAX STAMPS FROM THE COMPTROLLER IN THE MANNER AND AT
THE TIME THAT THE COMPTROLLER REQUIRES BY REGULATION.

(B)  AFFIXING REQUIREMENTS.

A MANUFACTURER OR A WHOLESALER SHALL AFFIX TAX STAMPS TO
EACH CONTAINER OF DISTILLED SPIRITS OF ONE-HALF PINT OR LARGER
BEFORE THE CONTAINER IS REMOVED FROM THE MANUFACTURER'S OR
WHOLESALER'S PLACE OF BUSINESS FOR DELIVERY TO A RETAIL DEALER IN
THE STATE.

(C)  PURCHASE ON CREDIT BASIS.

THE COMPTROLLER MAY ALLOW TAX STAMPS TO BE BOUGHT ON A
CREDIT BASIS.

(D)  TAX STAMP LIABILITY.

A MANUFACTURER OR WHOLESALER WHO OBTAINS TAX STAMPS:

(1)  IS RESPONSIBLE TO THE COMPTROLLER FOR THE TAX
STAMPS; AND

(2)  IS REQUIRED TO PAY THE VALUE OF THE TAX STAMPS
WHETHER THEY ARE USED, LOST, OR, UNLESS PROOF OF DESTRUCTION IS
MADE TO THE COMPTROLLER, DESTROYED.

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