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Maryland Code, Tax-General § 2-301

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

(a) From the alcoholic beverage tax revenue, the Comptroller shall distribute the amount necessary to administer the alcoholic beverage tax laws to an administrative cost account.

(b) After making the distribution required under subsection (a) of this section, the Comptroller shall distribute to the Maryland Alcohol Manufacturing Promotion Fund under § 5-2009 of the Economic Development Article the alcoholic beverage tax revenue collected under § 5-105 of this article on:

(1) beer produced by holders of a Class 5 brewery license, Class 6 pub-brewery license, Class 7 micro-brewery license, or Class 8 farm brewery license;

(2) wine produced by holders of a Class 3 winery license or Class 4 limited winery license; and

(3) distilled spirits produced by holders of a Class 1 distillery license or Class 9 limited distillery license.

(c) After making the distributions required under subsections (a) and (b) of this section, the Comptroller shall distribute the remaining alcoholic beverage tax revenue to the General Fund of the State.

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Cite this article: FindLaw.com - Maryland Code, Tax-General § 2-301 - last updated January 01, 2025 | https://codes.findlaw.com/md/tax-general/md-code-tax-general-sect-2-301/

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