Maryland Statutes
Tax - General
Title 5 - Alcoholic Beverage Tax

Subtitle 1 - Definitions; General Provisions

Section 5-101 - Definitions - (a) In this title the following words have the meanings...

Section 5-102 - Imposition of Tax - (a) Except as provided in § 5-104 of this subtitle,...

Section 5-103 - Presumption of Taxability; Contraband Alcoholic Beverage; Burden of Proof - (a) A rebuttable presumption exists that any alcoholic beverage in...

Section 5-104 - Exemptions - (a) (1) The alcoholic beverage tax does not apply to...

Section 5-105 - Tax Rates - (a) Except as provided in subsection (d) of this section,...

Subtitle 2 - Returns

Section 5-201 - Required - (a) A person who holds a Class E, F, or...

Subtitle 3 - Tax Payment

Section 5-301 - Required; Evidence of Payment - (a) A person who, under a Class E, F, or...

Section 5-302 - Prohibited Act - Unless otherwise authorized in this title or in the Alcoholic...

Section 5-303 - Tax Stamps - (a) For a container of distilled spirits that is one-half...