§ 5-302. Transactions involving untaxed alcoholic beverages prohibited
West's Annotated Code of MarylandTax-GeneralEffective: July 1, 2016
Effective: July 1, 2016
MD Code, Tax - General, § 5-302
§ 5-302. Transactions involving untaxed alcoholic beverages prohibited
Unless otherwise authorized in this title or in the Alcoholic Beverages Article, a person may not buy, possess, sell, store, transport, or allow another person to buy, store, sell, or transport an alcoholic beverage on which the alcoholic beverage tax is not paid.
Credits
Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 2016, c. 228, § 1, eff. July 1, 2016.
Formerly Art. 2B, § 3.
MD Code, Tax - General, § 5-302, MD TAX GENERAL § 5-302
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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