|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
H.B. 1185 VETOES
|
|
|
|
|
|
|
|
|
2. PORTER;
3. STOUT; AND
4. HARD CIDER, CONSISTING OF:
A. PRIMARILY APPLES OR APPLE CONCENTRATE AND
WATER, WITH NO OTHER FRUIT PRODUCT; AND
B. FOR THE PURPOSES OF THIS ARTICLE AND THE TAX -
GENERAL ARTICLE. HARD CIDER AS DEFINED IN PARAGRAPH (9-1) OF THIS
SUBSECTION, SHALL BE CONSIDERED AS BEER IN ALL RESPECTS.
(9-1) "HARD CIDER" MEANS A BEVERAGE DERIVED PRIMARILY FROM
APPLES OR APPLE CONCENTRATE AND WATER, CONTAINING NO OTHER FRUIT
PRODUCT, AND CONTAINING AT LEAST ONE-HALF OF 1% AND LESS THAN 7% OF
ALCOHOL BY VOLUME.
Article - Tax - General
5-101.
(d) (1) "Beer" means a brewed alcoholic beverage.
(2) "Beer" includes:
(i) ale;
(ii) porter; [and]
(iii) stout; AND
(IV) HARD CIDER, CONSISTING OF:
1. PRIMARILY APPLES OR APPLE CONCENTRATE AND
WATER, WITH NO OTHER FRUIT PRODUCT; AND
2. AT LEAST ONE HALF OF 1% AND LESS THAN 7% OF
ALCOHOL BY VOLUME.
(3) FOR THE PURPOSES OF THIS TITLE, HARD CIDER AS DEFINED IN
ARTICLE 2B, § 1-102(A)(9-1) OF THE CODE, SHALL BE CONSIDERED AS BEER IN ALL
RESPECTS.
SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect
October 1, 2000.
May 18, 2000
The Honorable Casper R. Taylor, Jr.
Speaker of the House
|
|
|
|
|
|
|
|
|
|
- 4724 -
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
 |
