Comptroller of Maryland - Serving the People (logo)
Skip to page content.   Home   |    Individuals   |    Businesses   |    Tax Professionals   |    CompNet   |    Online Services   | 

General Information

Alcohol and Tobacco Tax

Motor Fuel Tax

Taxpayer Services


Alcohol Tax Regulations

Title 03, Subtitle 02 Alcohol and Tobacco Tax

Chapter 01: Alcoholic Beverages
Number Title
01. Method of Tax Payment Applicable to Beer Delivered Into Maryland.
02. (Repealed)
03. Retail Licencees-Handling of Alcoholic Beverages
04. Wine and Distilled Spirits Credit Control.
05. Price Filings
06. Standards of Fill
07. Uniform Newspaper and Magazine Advertising of Wines and Distilled Spirits
08. Credit or Refund of Taxes
09. Sale and Delivery for Export
10. Repealed
11. Solicitor’s Permit
12. Wine and Distilled Spirits Distributorship Appointments
13. Samples of Alcoholic Beverages.
14. Sales by Holders of Class E Water Vessel Licenses
15. Consumer Orders of Alcoholic Beverages with Unlicensed Parties
16. Wholesaler Credit Sales of Beer to Worcester County Retailers
17. Family Beer and Wine Facility Permit
18. Statewide Caterer’s License.
19. Alcohol Awareness Program and Training
 
Chapter 04: Administration
Number Title
01. Tax Returns and Reports.
02. Reports of Boards of License Commissioners and County Dispensaries
 
Chapter 05: Alcoholic Beverages Trade Practices
Number Title
01. Definitions
02. General Provisions
03. Coupons
04. Alcoholic Beverage Lists
05. Tastings
06. Relationships With Consumers
07. Third Parties and Charitable Groups
08. Sweepstakes and Contests
09. General Advertising
10. On-Premises Advertising
11. Services to Retailers.
12. On-Premises Promotions.


 
Alcohol Tax Information
  Administrative News and Forms
Alcoholic Beverages Administrative Releases
Alcoholic Beverages Bulletins
Alcohol Tax Regulations
Alcohol Tax Forms
  Tax Rate Charts
  ATTB Reports
 

Copyright 2008 Comptroller of Maryland. All Rights Reserved.