§ 5-105. Tax rates
West's Annotated Code of MarylandTax-GeneralEffective: July 1, 2022
Effective: July 1, 2022
MD Code, Tax - General, § 5-105
§ 5-105. Tax rates
(a) Except as provided in subsection (d) of this section, the alcoholic beverage tax rate for distilled spirits is:
(b) Except as provided in subsection (d) of this section, the alcoholic beverage tax rate for wine is 40 cents for each gallon or 10.57 cents for each liter.
(c) Except as provided in subsection (d) of this section, the alcoholic beverage tax rate on beer and mead is 9 cents for each gallon or 2.3778 cents for each liter.
Credits
Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1989, c. 719; Acts 2006, c. 131, § 1, eff. July 1, 2006; Acts 2015, c. 282, § 1, eff. July 1, 2015; Acts 2018, c. 12, § 6; Acts 2019, c. 762, § 2, eff. July 1, 2019; Acts 2022, c. 461, § 2, eff. July 1, 2022; Acts 2022, c. 462, § 2, eff. July 1, 2022.
Formerly Art. 2B, §§ 4, 133, 136, 137.
MD Code, Tax - General, § 5-105, MD TAX GENERAL § 5-105
Current with all legislation from the 2023 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
End of Document |