Ch. 2

LAWS OF MARYLAND

Also in subsection (a)(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 (a)(2) of this section, the reference to
the "amount ..... for Harford County" is substituted for
the former references to "gallonage tax received" and
"all gallonage receipts from distilled spirits", for
clarity.

In subsection (a)(2)(i) of this section, the former
reference to "one-third" of the tax is deleted as
surplusage.

In subsection (a)(2) of this section, the former
effective date "September 1, 1981" is deleted as
obsolete.

In subsection (b)(1) and (3) of this section, the
specific references to Anne Arundel and Somerset
Counties are substituted for former references to a
"Board of County Commissioners" and "said Board",
which, as to Anne Arundel County, were obsolete.

In subsection (b)(2)(i) of this section, the former
reference to "salaries of its employees" is deleted as
included in the words "operating costs".

The second sentence of former Art. 2B, § 134(a), which
included a county liquor store or dispensary in the
term "retail dealer", is deleted as surplusage.

Defined terms: "Alcoholic beverage tax" § 1-101
"Comptroller" § 1-101 "County" § 1-101
"Quarter" § 2-101 "Revenue" § 2-101

2-303. FROM WINE.

(A)  TO GENERAL FUND.

THE COMPTROLLER SHALL DISTRIBUTE THE ALCOHOLIC BEVERAGE TAX
REVENUE FROM WINE TO THE GENERAL FUND OF THE STATE.

(B)  PAYMENT OF REFUNDS.

THE COMPTROLLER SHALL PAY REFUNDS RELATING TO THE ALCOHOLIC
BEVERAGE TAX ON WINE FROM THE GENERAL FUND.

REVISOR'S NOTE: Subsection (a) of this section is new
language added to state expressly that the Comptroller
is required to distribute the alcoholic beverage tax
revenue from wine to the General Fund.

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