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PARRIS N. GLENDENING, Governor
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Ch. 85
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(II) "BEER" INCLUDES;
1. ALE;
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.
Approved April 25, 2000.
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- 675 -
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