§ 5-103. Presumption of taxability, contraband alcoholic beverages
West's Annotated Code of MarylandTax-General
MD Code, Tax - General, § 5-103
§ 5-103. Presumption of taxability, contraband alcoholic beverages
(a) A rebuttable presumption exists that any alcoholic beverage in the State is subject to the alcoholic beverage tax.
(b) An alcoholic beverage on which the alcoholic beverage tax is not paid is a contraband alcoholic beverage if it is delivered, possessed, sold, or transported in the State in a manner that is not authorized:
Credits
Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 2016, c. 8, § 5.
Formerly Art. 2B, §§ 3, 131.
MD Code, Tax - General, § 5-103, MD TAX GENERAL § 5-103
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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