Ch. 739                                          LAWS OF MARYLAND

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

(C) THE TAX IMPOSED UNDER THIS SECTION SHALL BE LEVIED AND
COLLECTED, IN ACCORDANCE WITH FEDERAL ALCOHOL TAX LAWS AND
REGULATIONS, ON THE MALT BEVERAGES BREWED UNDER A CLASS 6 7
BALTIMORE CITY MICRO-BREWERY LICENSE AT THE TIME WHEN THE
BEVERAGE IS TRANSFERRED FOR CONSUMPTION OFF THE MICRO-BREWERY
LICENSED PREMISES IN ACCORDANCE WITH FEDERAL ALCOHOL TAX LAWS AND
REGULATIONS FROM THE BREWERY PREMISES:

(1) TO THE RESTAURANT PREMISES FOR ON-SALE PURPOSES;
OR

(2) FOR DELIVERY TO A MARYLAND LICENSED WHOLESALER.

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 7 BALTIMORE CITY MICRO-BREWERY LICENSE,
TRANSFERS THE MALT BEVERAGES FOR CONSUMPTION OFF THE
MICRO-BREWERY LICENSED 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

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