Ch. 2

LAWS OF MARYLAND

THE COMPTROLLER SHALL MAKE APPROPRIATE DISTRIBUTIONS IN THE
MANNER REQUIRED UNDER TITLE 2 OF THIS ARTICLE FOR DISTRIBUTIONS
OF REVENUE FROM THE ALCOHOLIC BEVERAGE TAX, MOTOR FUEL TAX, OR
THE TOBACCO TAX FOR:

(1)  THE GROSS PROCEEDS FROM THE SALE OF CONTRABAND
ALCOHOLIC BEVERAGES AND CONTRABAND CIGARETTES; AND

(2)  THE NET PROCEEDS FROM THE SALE OF CONTRABAND
MOTOR FUEL AND ANY CONVEYANCE AFTER PAYING:

(I)  THE COSTS INCURRED IN CONJUNCTION WITH THE
SEIZURE AND DISPOSAL OF THE PROPERTY;

(II)  THE COST OF THE SALE; AND

(III)  ANY BONA FIDE LIEN AGAINST THE
CONVEYANCE.

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 56, §
138(g) and (h) and from former Art. 81, § 462 1/2.

It is revised to apply to contraband alcoholic
beverages, as well as contraband cigarettes, for
clarity.

In subsection (b) of this section, the word

"forfeited" is added to clarify that the property must

be forfeited before the Comptroller makes a

disposition of the property.

The Tax - General Article Review Committee notes, for
consideration of the General Assembly, that the motor
fuel tax law requires distribution of "net" proceeds
from the sale of contraband and allows payment of
costs incurred in connection with the seizure and
disposal of contraband and conveyances. The General
Assembly may wish to make a similar uniform provision
for all proceeds from contraband and conveyances.

Defined terms: "Alcoholic beverage tax" § 1-101

"Comptroller" § 1-101

"Contraband alcoholic beverage" § 13-834

"Contraband cigarettes" § 13-834

"Contraband motor fuel" § 13-834

"Conveyance" § 13-834

"Motor fuel tax" § 1-101

"Tobacco tax" § 1-101

13-842. EFFECT OF SEIZURE AND SALE.

A PERSON WHO POSSESSED CONTRABAND ALCOHOLIC BEVERAGES,
CONTRABAND CIGARETTES, OR CONTRABAND MOTOR FUEL THAT ARE SEIZED
AND SOLD UNDER THIS SECTION IS NOT RELIEVED FROM ANY PENALTY
UNDER THIS TITLE.

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