WILLIAM DONALD SCHAEFER, Governor Ch. 740

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.

(3) A MANUFACTURER THAT, UNDER A CLASS -6- 7
BALTIMORE CITY MICRO-BREWERY LICENSE, BREWS AND TRANSFERS MALT
BEVERAGES FOR CONSUMPTION OFF THE MICRO-BREWERY LICENSED PREMISES
IN THE STATE SHALL PAY THE ALCOHOLIC BEVERAGE TAX ON THAT MALT
BEVERAGE, IN THE MANNER THAT THE COMPTROLLER REQUIRES, WITH THE
RETURN THAT COVERS THE PERIOD IN WHICH THE MANUFACTURER TRANSFERS
THAT MALT BEVERAGE.

SECTION 3. AND BE IT FURTHER ENACTED, That Section 1 of
this Act shall take effect July 1, 1988 provided that, on January
1, 1989, with no further action required by the General Assembly,
the amendments to Article 2B, § 136 in Section 1 of this Act
shall be abrogated and of no further force and effect, so that
the provisions of Article 2B § 136 are repealed in accordance
with Chapter (S.B. 2) of the Acts of the General Assembly of
1988, effective January 1, 1989.

SECTION 4. AND BE IT FURTHER ENACTED, That Section 2 of
this Act shall take effect January 1, 1989.

Approved May 27, 1988.

CHAPTER 740

(House Bill 1353)

AN ACT concerning

Tobacco Tax - Exemption from Bond Security Requirement

FOR the purpose of allowing authorizing the Comptroller to exempt
certain licensed cigarette distributors from posting certain
security for the tobacco tax under certain circumstances;
prohibiting the Comptroller from exempting certain licensed
cigarette distributors from posting security for the tobacco
tax; making certain officers of a corporation personally

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