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03.02.01.00.htm 03.02.01.00. Title 03 COMPTROLLER OF THE TREASURY Subtitle 02 ALCOHOL AND TOBACCO TAX Chapter 01 Alcoholic Beverages Authority: Article 2B, §2-101, 16-301, 16-302, and 16-303; Tax-General Article §2-103; Annotated Code of Maryland
03.02.01.01.htm 03.02.01.01. 01 Method of Tax Payment Applicable to Beer Delivered Into Maryland.. A. Prepayment of Beer Tax. Beer may not be consigned into the State of Maryland, except as provided in Article 2B, §4(h) Annotated Code of Maryland, unless:1) The consignor is the holder of a nonresident dealer's permit issued by the Comptroller;. 2) The permittee has furnished the Comptroller a suitable security;. 3) All required beer taxes have been prepaid as provided in this regulation; and.
03.02.01.02.htm 03.02.01.02. 02 Repealed..
03.02.01.03.htm 03.02.01.03. 03 Retail Licensees ― Handling of Alcoholic Beverages and Records.. A. Alcoholic Beverages―Tax Payment.. 1) General. Properly licensed wholesalers and nonresident winery permit holders are a licensed retail dealer's source of supply for alcoholic beverages. A licensed retail dealer may not have in possession, or permit to be kept upon the licensed premises, any alcoholic beverages which have not been purchased from a licensed wholesaler or nonresident winery permit holder unl
03.02.01.04.htm 03.02.01.04. 04 Wine and Distilled Spirits Credit Control.. A. Late Payments.. 1) An invoice issued by licensed wholesalers, licensed manufacturers, or nonresident winery permit holders shall:a) Accompany each delivery of wine and distilled spirits to licensed retailers;. b) Be delivered to licensed retailers on the invoice date, or at the latest, on the next delivery date to the area in which the licensed retailer is located; andc) Be collected for between the date of the invoic
03.02.01.05.htm 03.02.01.05. 05 Price Filings.. A. Definitions.. 1) Class "A" Supplier.. a) Class "A" supplier means any licensed wholesaler or licensed manufacturer who supplies a licensed retail dealer with wine or distilled spirits.b) Class "A" supplier includes a nonresident winery permit holder who supplies a licensed retail dealer with wine.2) Class "B" retailer means any licensed retail dealer as defined in Article 2B, Annotated Code of Maryland.3) Class "C" supplier means licensed manufacturers
03.02.01.06.htm 03.02.01.06. 06 Standards of Fill.. A. The standard of fill for containers of wine or distilled spirits shall be identical with those of the Alcohol and Tobacco Tax and Trade Bureau.B. Beer may not be sold or delivered to a licensed wholesaler or licensed retail dealer for consumption in this State in container sizes of less than 6.33 ounces.C. Before a label may be sold and distributed in Maryland, the label shall be approved by the Alcohol and Tobacco Tax and Trade Bureau.
03.02.01.07.htm 03.02.01.07. 07 Uniform Newspaper and Magazine Advertising of Wines and Distilled Spirits.. A. Application. A person engaged in business as a producer, manufacturer, bottler, importer, wholesaler, or retail dealer of distilled spirits or wines, directly or indirectly, or through an affiliate, may not publish or disseminate or cause to be published or disseminated in any newspaper, magazine, or similar publication any advertisement for distilled spirits or wines, unless the advertisement
03.02.01.08.htm 03.02.01.08. 08 Credit or Refund of Taxes.. Credit for, or refund of, alcoholic beverage taxes imposed by Tax-General Article, 5-102 and 5-105, Annotated Code of Maryland, may not be allowed to any licensee for the sale and delivery of any alcoholic beverage alleged to have been made outside this State unless it shall be proved to the satisfaction of the Comptroller that:A. The sale and delivery was made to a person, firm, or corporation authorized to receive the alcoholic beverages under the l
03.02.01.09.htm 03.02.01.09. 09 Sale and Delivery for Export.. A licensee may not sell any alcoholic beverages for export to any person, firm, or corporation unless the person, firm, or corporation is authorized to receive the alcoholic beverages under the laws of the jurisdiction of the ultimate destination.
03.02.01.10.htm 03.02.01.10. 10 Repealed..
03.02.01.11.htm 03.02.01.11. 11 Solicitor's Permit.. A. Definitions.. 1) "Adult" means any person who has reached the age of majority.. 2) "Representative" means any person employed by or who represents any licensed manufacturer, nonresident dealer, or nonresident winery who contacts Maryland licensed wholesalers or licensed retail dealers for the purpose of selling or offering for sale alcoholic beverages.3) "Salesperson" means any employee of a licensed wholesaler, who sells or attempts to sell alcoholi
03.02.01.12.htm 03.02.01.12. 12 Wine and Distilled Spirits Distributorship Appointments.. A. Definition. "Supplier" means a licensed manufacturer, nonresident dealer, or wholesaler who sells a brand of wine or distilled spirits to a licensed wholesaler for resale to licensed retailers in Maryland.B. A supplier who desires to change the licensed wholesaler it has selected or franchised to distribute a brand of wine or distilled spirits in the State shall provide at least 30 days notice of this
03.02.01.13.htm 03.02.01.13. 13 Samples of Alcoholic Beverages.. A. Except as provided in §E(6) of this regulation, samples of alcoholic beverages provided under this regulation shall be tax paid at the same rate and same manner as required by the Tax-General Article, Title 5, Annotated Code of Maryland.B. Permitted Samples.. 1) A licensed wholesaler may furnish samples or draw from sample accounts for the following purposes:a) To provide a sample of an alcoholic beverage to a licensed retailer;.
03.02.01.14.htm 03.02.01.14. 14 Sales by Holders of Class E Water Vessel Licenses.. A. Unless prohibited by local law, the holder of a Class E Beer, Wine and Liquor Water Vessel license may sell and serve alcoholic beverages for on-vessel consumption:1) Only to paying passengers who are a part of a bona fide regularly scheduled or chartered tour; and2) While the vessel is:. a) Made fast to a wharf, pier, piling, etc. or. b) Underway.. B. A Class E Water Vessel licensee may not sell or serve any alcoholic beve
03.02.01.15.htm 03.02.01.15. 15 Consumer Orders of Alcoholic Beverages.. A. Before an unlicensed individual or entity, other than a licensed retailer, engages in the business of taking orders for alcoholic beverages from Maryland consumers for ultimate sale and delivery by a licensed retail dealer, the individual or entity shall receive an authorization letter from the Alcohol and Tobacco Tax Bureau.B. In order to receive authorization, an applicant shall submit a detailed plan to the Alcohol and T
03.02.01.16.htm 03.02.01.16. 16 Wholesaler Credit Sales of Beer to Worcester County Retailers.. A. Beer Credit Sales.. 1) A licensed wholesaler may sell beer on credit to retailers in Worcester County if the:. a) Licensed retailer has held an alcoholic beverage retail license in Worcester County for a minimum of 2 consecutive years before the sale and delivery; andb) Licensed wholesaler complies with the provisions of this regulation.. 2) A licensed wholesaler who sells and delivers beer on credit to a retaile
03.02.01.17.htm 03.02.01.17. 17 Family Beer and Wine Facility Permit.. A. Production.. 1) The gallonage limitation for a consumer to brew beer or ferment wine shall be in accordance with 27 CFR 24.75 and 25.205.2) Beer or wine made by a consumer under contract with the holder of a family beer and wine facility permit shall be for home consumption and the personal use of the consumer.B. Sampling.. 1) The holder of a family beer and wine facility permit is authorized to manufacture beer and wine f
03.02.01.18.htm 03.02.01.18. 18 Statewide Caterer's License.. A. Records. The holder of a Statewide caterer's license shall maintain the following:. 1) Records pertaining to all purchases and sales of alcoholic beverages;. 2) Copies of executed catering contracts with persons or entities for events at which alcoholic beverages are provided; and3) Original copies of catering certificates required under §B of this regulation.. B. Catering Certificates.. 1) The holder of a Statewide caterer's license sha
03.02.01.19.htm 03.02.01.19. 19 Alcohol Awareness Program and Training.. A. Alcohol Awareness Program Provider Requirements. A holder of an alcohol awareness program permit shall:1) Maintain a current alcohol awareness program permit as required under Article 2B, §2-101, Annotated Code of Maryland;2) Maintain each alcohol awareness program in conformance with Article 2B, §13-101, Annotated Code of Maryland, as certified by the Comptroller;3) Notify the Comptroller, in writing, of any chan
03.02.01.20.htm 03.02.01.20. 20 Come to Rest.. A. Definitions.. 1) "Come to rest" means that the alcoholic beverages are physically unloaded from the transporter, truck, or other common carrier onto the floor, loading dock, or other part of the wholesaler's licensed premises.2) "Licensed location" means the physical address of the licensed premises stated on the application.3) Except as otherwise specified in Article 2B, Annotated Code of Maryland, "licensed premises" means the physical location f
03.02.01.21.htm 03.02.01.21. 21 Nonresident Dealer Permit and Resident Dealer Permit Invoices.. A. The holder of a nonresident dealer permit or resident dealer permit shall:. 1) Obtain a separate permit for each location under which alcoholic beverages are invoiced to Maryland wholesalers or retailers; and2) Include on each invoice the business name as stated on the permit application.. B. Alcoholic beverages shipped to a Maryland wholesaler by the holder of a nonresident dealer permit or resident dealer permi
03.02.01.22.htm 03.02.01.22. 22 Public Storage or Transportation Permit.. A. A public storage permit authorizes the holder to operate a warehouse for the storage of alcoholic beverages of licensees or authorized permit holders.B. A public transportation permit authorizes the holder to transport alcoholic beverages into, within, or out of this State for licensees or authorized permit holders.C. A Public Transportation Permit may be applied for by:. 1) A person engaged in the business of transportin
03.02.01.9999.htm 03.02.01.9999. Administrative History Effective date:. Regulation .01 effective December 1, 1972. Regulation .01 amended effective December 14, 1979 (6:25 Md. R. 1978). Regulation .01A amended effective June 15, 1979 (6:12 Md. R. 1046) September 14, 1981 (8:18 Md. R. 1476) July 15, 1985 (12:14 Md. R. 1432)Regulation .02 effective October 1, 1967. Regulation .02A amended effective July 12, 1987 (14:14 Md. R. 1570). Regulation .02B amended effective January 31, 1983 (10:2 Md. R. 104).
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