|
WILLIAM DONALD SCHAEFER, Governor Ch. 38
(2) THE TAX IMPOSED UNDER THIS SECTION SHALL BE
LEVIED AND COLLECTED ON THE MALT BEVERAGES BREWED UNDER A CLASS 6
BALTIMORE CITY PUB-BREWERY LICENSE AT THE TIME WHEN THE BEVERAGE
IS TRANSFERRED FOR COMSUMPTION CONSUMPTION ON THE RESTAURANT
PREMISES IN ACCORDANCE WITH FEDERAL ALCOHOL TAX LAWS AND
REGULATIONS.
SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall
take effect July 1, 1988.
SECTION 2. AND BE IT FURTHER ENACTED, That the Laws of
Maryland read as follows:
Article - Tax - General
5-201.
(b) Each manufacturer and each wholesaler shall complete,
under oath, and file with the Comptroller an alcoholic beverage
tax return:
(1) on or before the 10th day of the month that
follows the month in which:
(I) the manufacturer or wholesaler sells or
delivers any alcoholic beverage in the State; OR
(II) A MANUFACTURER THAT BREWS MALT BEVERAGES,
UNDER A CLASS 6 BALTIMORE CITY PUB-BREWERY LICENSE, TRANSFERS THE
MALT BEVERAGES FOR CONSUMPTION ON THE RESTAURANT PREMISES IN
ACCORDANCE WITH FEDERAL ALCOHOL TAX LAWS AND REGULATIONS; and
(2) if the Comptroller so specifies, by regulation,
on other dates for each month in which the manufacturer or
wholesaler does not sell, DELIVER, OR TRANSFER any alcoholic
beverage in the State.
5-301.
(b) (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.
- 1529 -
|
