WILLIAM DONALD SCHAEFER, Governor                       Ch. 2

Accordingly, the introductory clause of subsection
(b)(1) of this section, "[a]fter making the
distribution required under subsection (a) of this
section", is added.

The introductory clause of subsection (a) of this
section, "[f]rom the alcoholic beverage tax revenue
from beer", is added to clarify the scope of this
section and to conform to subsection (b) of this
section.

In subsection (a) of this section, the words
"administer the alcoholic beverage tax laws that
relate to beer" are substituted for the former words
"defray the cost of administration and collection",
for clarity.

In subsection (b)(1) of this section, the reference to
"alcoholic beverage tax revenue from beer" is
substituted for the former reference to "the taxes
levied and collected under and by virtue of the terms
of § 136(a) of this article on all sales of beer", for
clarity.

Also in subsection (b)(1) of this section, the defined
term "county" is substituted for the former references
to "Baltimore City", "political subdivisions", and
"the Mayor and City Council of Baltimore and ... the
county commissioners or county council of each
county", for clarity and consistency.

Also in subsection (b)(1) of this section, the former
effective date "[o]n or after July 1, 1972" is deleted
as obsolete.

Also in subsection (b)(1) of this section, the former
words "pay over" are deleted as unnecessary in light
of the use of the term "distribute". See § 2-109 of
this title.

Also in subsection (b)(1) of this section, the former
reference to a sale or delivery to a retail dealer "by
a manufacturer or wholesaler" is deleted as
surplusage.

In subsection (b)(2) of this section,     the former

specific requirement to "issue" and power    to "amend

regulations" are deleted as unnecessary in   light of §
2-103 of this title.

The Tax - General Article Review Committee notes, for
the consideration of the General Assembly, that the
requirement, in subsection (b)(1) of this section, for
distribution "based on an analysis of comparative
consumption of beer in the various counties" is

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