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Statutes Text

Article - Tax - General




§5–101.

    (a)    In this title the following words have the meanings indicated.

    (b)    (1)    “Alcoholic beverage” means a spirituous, vinous, malt, or fermented liquor, liquid, or compound that:

            (i)    is fit for beverage purposes; and

            (ii)    contains one–half of 1% or more of alcohol by volume.

        (2)    “Alcoholic beverage” includes:

            (i)    beer;

            (ii)    distilled spirits; and

            (iii)    wine.

    (c)    “Alcoholic beverage license” means an alcoholic beverage license or permit issued under the Alcoholic Beverages Article.

    (d)    (1)    “Beer” means a brewed alcoholic beverage.

        (2)    “Beer” includes:

            (i)    ale;

            (ii)    porter;

            (iii)    stout;

            (iv)    hard cider, as defined in § 1–101(c) of the Alcoholic Beverages Article; and

            (v)    alcoholic beverages that contain:

                1.    6% or less alcohol by volume, derived primarily from the fermentation of grain, with not more than 49% of the beverage’s overall alcohol content by volume obtained from flavors and other added nonbeverage ingredients containing alcohol; or

                2.    more than 6% alcohol by volume, derived primarily from the fermentation of grain, with not more than 1.5% of the beverage’s overall alcohol content by volume obtained from flavors and other added nonbeverage ingredients containing alcohol.

    (e)    “Consumer” means a person who buys, possesses, or transports an alcoholic beverage for a purpose other than selling the alcoholic beverage.

    (f)    “Direct wine shipper” has the meaning stated in § 2–142 of the Alcoholic Beverages Article.

    (g)    (1)    “Distilled spirits” means a distilled alcoholic beverage.

        (2)    “Distilled spirits” includes:

            (i)    alcohol;

            (ii)    brandy;

            (iii)    cordials;

            (iv)    gin;

            (v)    liqueur;

            (vi)    rum;

            (vii)    vodka;

            (viii)    whiskey; and

            (ix)    solutions or mixtures of distilled spirits except fortified wines.

    (h)    “Manufacturer” means a person who operates within the State a place of business for blending, bottling, brewing, distilling, fermenting, or rectifying an alcoholic beverage.

    (i)    “Nonresident dealer” means a person who is required to obtain a nonresident dealer’s permit under § 2–124 of the Alcoholic Beverages Article.

    (j)    “Person” includes:

        (1)    this State or a political subdivision, unit, or instrumentality of this State;

        (2)    another state or a political subdivision, unit, or instrumentality of that state; and

        (3)    a unit or instrumentality of a political subdivision of this State or of another state.

    (k)    “Resident dealer” means a person who is required to obtain a resident dealer’s permit under § 2–125 of the Alcoholic Beverages Article.

    (l)    (1)    “Retail dealer” means a person who buys an alcoholic beverage for sale to a consumer.

        (2)    “Retail dealer” includes a county department of liquor control, a liquor control board, or the Alcohol Beverage Services for Montgomery County that operates a dispensary.

    (m)    “Tax stamp” means a device in the design and denomination that the Comptroller authorizes for the purpose of being affixed to a container of distilled spirits as evidence that the alcoholic beverage tax is paid.

    (n)    (1)    “Wholesaler” means a person who buys or imports an alcoholic beverage for sale to another person for resale.

        (2)    “Wholesaler” includes a county department of liquor control, a liquor control board, or the Alcohol Beverage Services for Montgomery County that operates a wholesale dispensary.

    (o)    (1)    “Wine” means a fermented alcoholic beverage.

        (2)    “Wine” includes:

            (i)    carbonated, flavored, imitation, sparkling, or still wine;

            (ii)    champagne;

            (iii)    cider;

            (iv)    fortified wine;

            (v)    perry;

            (vi)    sake; and

            (vii)    vermouth.



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