§ 5-301. Payment of alcoholic beverage tax required
West's Annotated Code of MarylandTax-GeneralEffective: May 3, 2023
Effective: May 3, 2023
MD Code, Tax - General, § 5-301
§ 5-301. Payment of alcoholic beverage tax required
(a) A person who, under a Class E, F, or G alcoholic beverage license, sells or delivers any alcoholic beverages within the boundaries of the State shall pay the alcoholic beverage tax on those alcoholic beverages, in the manner that the Comptroller requires, with the return that covers the period in which the person sells or delivers those alcoholic beverages.
(b)(1) A manufacturer that, under an alcoholic beverage license as a winery or limited winery, sells or delivers wine to 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 pub-brewery license, brews and transfers malt beverages for consumption on restaurant 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.
(4) A manufacturer that, under a Class 7 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.
(c) A person who holds a nonresident winery permit under § 2-135 of the Alcoholic Beverages and Cannabis Article that sells or delivers wine to retail dealers 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 wine manufacturer who holds a nonresident winery permit sells or delivers that wine.
(d) Before a nonresident dealer delivers or ships beer to a wholesaler in the State, the nonresident dealer shall pay the alcoholic beverage tax on that beer, in the manner that the Comptroller requires.
(e) Before a resident dealer delivers or ships beer to a wholesaler in the State, the resident dealer shall pay the alcoholic beverage tax on that beer, in the manner that the Comptroller requires.
(f)(1) A wholesaler that sells or delivers distilled spirits or wine to retail dealers in the State shall pay the alcoholic beverage tax on those distilled spirits and wine, in the manner that the Comptroller requires, with the return that covers the period in which the wholesaler sells or delivers those distilled spirits and wine.
Credits
Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1988, c. 38, § 2; Acts 1988, c. 110, § 1; Acts 1988, c. 739, § 2; Acts 1989, c. 453; Acts 1989, c. 475; Acts 1991, c. 326; Acts 2006, c. 111, § 1, eff. April 25, 2006; Acts 2006, c. 111, § 2, eff. April 25, 2006; Acts 2009, c. 205, § 1, eff. July 1, 2009; Acts 2010, c. 71, § 1, eff. April 13, 2010; Acts 2013, c. 43, § 5; Acts 2016, c. 228, § 1, eff. July 1, 2016; Acts 2023, c. 49, § 6.
Formerly Art. 2B, §§ 133, 136, 138.
MD Code, Tax - General, § 5-301, MD TAX GENERAL § 5-301
Current through legislation effective through April 9, 2023, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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