Ch. 2

LAWS OF MARYLAND

(A)  TO ADMINISTRATIVE COST ACCOUNT.

FROM THE ALCOHOLIC BEVERAGE TAX REVENUE FROM BEER, THE
COMPTROLLER SHALL DISTRIBUTE EACH QUARTER THE AMOUNT NECESSARY TO
ADMINISTER THE ALCOHOLIC BEVERAGE TAX LAWS THAT RELATE TO BEER IN
THE PREVIOUS QUARTER TO AN ADMINISTRATIVE COST ACCOUNT.

(B)  TO COUNTIES.

(1)  AFTER MAKING THE DISTRIBUTION REQUIRED UNDER
SUBSECTION (A) OF THIS SECTION, THE COMPTROLLER SHALL DISTRIBUTE
AT LEAST EACH QUARTER TO A COUNTY THE NET ALCOHOLIC BEVERAGE TAX
REVENUE ATTRIBUTABLE TO 4.5 CENTS FOR EACH GALLON OF BEER SOLD OR
DELIVERED TO A RETAIL DEALER IN THAT COUNTY BASED ON AN ANALYSIS
OF COMPARATIVE CONSUMPTION OF BEER IN THE VARIOUS COUNTIES.

(2)  THE COMPTROLLER SHALL COLLECT AND PERIODICALLY
ANALYZE DATA AND STATISTICS TO MAKE EQUITABLE DISTRIBUTIONS OF
THE REVENUE UNDER THIS SUBSECTION.

(C)  ADJUSTMENT.

THE COMPTROLLER SHALL ADJUST THE AMOUNT DISTRIBUTED UNDER
SUBSECTION (B) OF THIS SECTION TO A COUNTY TO ALLOW FOR REFUND
PAYMENTS TO RETAILERS IN THE COUNTY.

(D)  TO GENERAL FUND.

AFTER MAKING THE DISTRIBUTIONS REQUIRED BY SUBSECTIONS (A)
AND (B) OF THIS SECTION, THE COMPTROLLER SHALL DISTRIBUTE THE
REMAINING ALCOHOLIC BEVERAGE TAX REVENUE FROM BEER TO THE GENERAL
FUND OF THE STATE.

REVISOR'S NOTE: Subsections (a) and (b) of this section are
new language derived without substantive change from
former Art. 2B, § 134(e).

Subsection (c) of this section is new language
substituted for the third sentence of former Art. 2B,
§ 141(a), as it related to revenue from beer, to
clarify that refunds are paid from revenue hot yet
distributed under subsection (b) of this section.

Subsection (d) of this section is new language added
to state expressly that the Comptroller distributes
remaining alcoholic beverage tax revenue from beer to
the General Fund.

Subsection (a) of this section is revised to require
distribution to an administrative cost "account", to
clarify that reduction in revenues before other
distributions are made.

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