(a) A license or permit is not required for:
(1) a county official who sells certain seized alcoholic beverages, as set out in Title 6, Subtitle 1 of this article;
(2) a sheriff, a receiver, an auctioneer, a trustee, an attorney, an executor, or an administrator who sells alcoholic beverages under a court order; or
(3) a common carrier, warehouseman, or other lienholder who sells alcoholic beverages under a lien.
(b) Sales authorized by subsection (a) of this section may be made only to a license holder.
(c) If the purchaser in a sale described in subsection (a) of this section is a retail dealer, the seller shall pay the taxes imposed by § 5–102 of the Tax – General Article before delivery.
Structure Maryland Statutes
Division I - General Provisions Affecting Multiple Jurisdictions
Title 1 - Definitions; General Provisions
Subtitle 4 - General Licensing Regulation
Section 1-401 - Buying, Selling, or Possessing Alcoholic Beverages
Section 1-402 - License or Permit Not Required for Certain Sales
Section 1-403 - Unlawful Manufacturing of Alcoholic Beverages
Section 1-404 - Compliance With Workers' Compensation Act
Section 1-405 - Restrictions on Licensing of Premises
Section 1-406 - Warehouse Receipts Covering Alcoholic Beverages
Section 1-407 - Sale and Delivery to Federal Reservation
Section 1-408 - Recordkeeping and Reporting Requirements
Section 1-409 - Records of Licenses
Section 1-410 - Reporting Requirements for Transport of Alcoholic Beverages