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Session Laws, 1988
Volume 770, Page 1528   View pdf image
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Ch. 38

LAWS OF MARYLAND

(3) The cost of installation of these materials does
not exceed that which is usual and customary in that particular
locality.

In lieu of premanufactured advertising material, materials
and labor may be furnished by a brandowner for the custom
manufacture of an advertising display not exceeding $75 which is
temporary in nature and has no other utilitarian value. A
manufacturer or nonresident dealer or brandowner may not
undertake any plan or design which directly or indirectly results
in the purchase of advertising materials or supplies or
advertising services by any wholesale or retail licensee; neither
shall a wholesale or retail licensee participate directly or
indirectly in any transaction in which he pays for or shares in
the cost for any of the value of the advertising materials,
supplies, services, or mailing expenses utilized to promote a
brandowner's products; nothing contained herein is intended to
prevent a wholesale licensee from furnishing brandowners as
defined, with display materials and installation services at
charges, computed at not less than the fair market value for
these services. Any person violating any of the provisions of
this section shall, upon conviction, be punished by a fine of not
more than $1,000 or by imprisonment for not more than two years
or by both fine and imprisonment in the discretion of the court.

(B)  THE PROVISIONS OF SUBSECTION (A) OF THIS SECTION DO NOT
APPLY TO A HOLDER OF A CLASS 6 BALTIMORE CITY PUB-BREWERY LICENSE
WITH RESPECT TO THE MALT BEVERAGES BREWED ON THE PREMISES OF THE
PUB-BREWERY.

136.

(a)  There shall be levied and collected on all beer sold or
delivered by (1) any nonresident dealer to a wholesaler, and (2)
any manufacturer to a wholesaler or retail dealer in this State,
a tax at the rate of nine cents ($.09) per gallon, which tax
shall be paid to the Comptroller (1) by the nonresident dealer
before shipping or delivering the beer into Maryland, and (2) by
the holder of a manufacturer's license in this State for all beer
sold or delivered for consumption in this State, by the tenth day
of each calendar month, accompanied by a statement under oath on
forms prescribed by the Comptroller, of all beer so sold or
delivered in this State during the previous month unless such tax
has been paid before delivery of said beer, as provided for in §
138 of this article.

(b)  The tax imposed by this section shall apply to all beer
purchased and sold by county liquor stores or dispensaries.

(C) (1) THE TERM "TAX DETERMINATION TANK" AS USED IN THIS
SUBSECTION, HAS THE MEANING ESTABLISHED OF THE U.S. BUREAU OF
ALCOHOL, TOBACCO AND FIREARMS.

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Session Laws, 1988
Volume 770, Page 1528   View pdf image
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