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§ 2-301. Disbursement to administrative cost account

West's Annotated Code of MarylandTax-GeneralEffective: July 1, 2022

West's Annotated Code of Maryland
Tax-General (Refs & Annos)
Title 2. Administration by Comptroller (Refs & Annos)
Subtitle 3. Alcoholic Beverage Tax Revenue Distribution (Refs & Annos)
Effective: July 1, 2022
MD Code, Tax - General, § 2-301
§ 2-301. Disbursement to administrative cost account
Currentness
Distribution to administrative cost account
(a) From the alcoholic beverage tax revenue, the Comptroller shall distribute the amount necessary to administer the alcoholic beverage tax laws to an administrative cost account.
Distribution to Maryland Alcohol Manufacturing Promotion Fund
(b) After making the distribution required under subsection (a) of this section, the Comptroller shall distribute to the Maryland Alcohol Manufacturing Promotion Fund under § 5-2009 of the Economic Development Article the alcoholic beverage tax revenue collected under § 5-105 of this article on:
(1) beer produced by holders of a Class 5 brewery license, Class 6 pub-brewery license, Class 7 micro-brewery license, or Class 8 farm brewery license;
(2) wine produced by holders of a Class 3 winery license or Class 4 limited winery license; and
(3) distilled spirits produced by holders of a Class 1 distillery license or Class 9 limited distillery license.
Distribution to General Fund
(c) After making the distributions required under subsections (a) and (b) of this section, the Comptroller shall distribute the remaining alcoholic beverage tax revenue to the General Fund of the State.

Credits

Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1988, c. 279; Acts 1992, 1st Sp. Sess., c. 1, § 7; Acts 1993, c. 5, § 1; Acts 2022, c. 461, § 2, eff. July 1, 2022; Acts 2022, c. 462, § 2, eff. July 1, 2022.
Formerly Art. 2B, § 134.
MD Code, Tax - General, § 2-301, MD TAX GENERAL § 2-301
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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