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Maryland Code, Alcoholic Beverages and Cannabis § 1-407

Current as of January 01, 2025 | Updated by Findlaw Staff

(a)(1) This article and the Tax--General Article do not prohibit a manufacturer or wholesaler from selling and delivering to a federally authorized purchaser:

(i) subject to paragraph (2) of this subsection, wine and liquor without payment of taxes, if the wine and liquor are used only on the federal reservation in the State where the purchaser is assigned; and

(ii) beer.

(2) The Comptroller may require that each order of wine or liquor be approved before purchase or delivery.

(b) A tax on beer that is paid when the beer is purchased shall be refunded if:

(1) a proper application is filed with the Comptroller within 90 days after the purchase; and

(2) the Comptroller approves.

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Cite this article: FindLaw.com - Maryland Code, Alcoholic Beverages and Cannabis § 1-407 - last updated January 01, 2025 | https://codes.findlaw.com/md/alcoholic-beverages-and-cannabis/md-code-al-bev-sect-1-407/

FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.

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