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03.02.04.00.htm 03.02.04.00. Title 03 COMPTROLLER OF THE TREASURY Subtitle 02 ALCOHOL AND TOBACCO TAX Chapter 04 Administration Authority: Alcohol Beverage Article, §1-302; Tax-General Article, §2-103; Annotated Code of Maryland
03.02.04.01.htm 03.02.04.01. 01 Tax Returns and Reports.. A. Alcoholic Beverage Tax Returns and Reports.. 1) Holders of a manufacturer’s or a wholesaler’s license authorized to sell beer, wine, or liquor, or Class E, F, or G license holders authorized to sell beer, wine, or liquor, or holders of a nonresident dealer permit authorized to sell beer shall file a tax return with the Revenue Administration Division on forms prescribed by the Comptroller for each month that their license or permit is active
03.02.04.02.htm 03.02.04.02. 02 Reports of Boards of License Commissioners and County Dispensaries.. A. Report of Retail License Activity.. 1) Each retail alcoholic beverage license-issuing authority shall file on a monthly basis a report with the Comptroller, on forms provided or approved by the Comptroller, listing all retail alcoholic beverage license activity, including issuances, cancellations, transfers, revocations, etc. for the report month. Each issuing authority shall file the monthly report with the
03.02.04.9999.htm 03.02.04.9999. Administrative History Effective date: April 3, 1989 (16:6 Md. R. 727). Regulation .01A amended effective August 6, 1990 (17:15 Md. R. 1854) February 12, 1996 (23:3 Md. R. 166) September 22, 1997 (24:19 Md. R. 1339) October 9, 2006 (33:20 Md. R. 1611)Regulation .01A amended as an emergency provision effective April 25, 2006 (33:15 Md. R. 1271) amended permanently effective October 9, 2006 (33:20 Md. R. 1611)Regulation .01A amended effective October 20, 2008
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