Section 4-301 – Required
(a) A person who has gross receipts subject to the admissions and amusement tax shall pay the tax on those gross receipts with the return that covers the period in which those receipts are earned. (b) If a corporation, other than a nonstock, nonprofit corporation, is required to pay the admissions and amusement tax, personal liability for […]
Section 5-102 – Imposition of Tax
(a) Except as provided in § 5-104 of this subtitle, a tax is imposed on any alcoholic beverage in the State. (b) A tax is imposed on each person who sells or consigns an alcoholic beverage in the State from a jurisdiction outside the State, if the Comptroller finds that, in connection with the solicitation, sale, and […]
Section 5-103 – Presumption of Taxability; Contraband Alcoholic Beverage; Burden of Proof
(a) A rebuttable presumption exists that any alcoholic beverage in the State is subject to the alcoholic beverage tax. (b) An alcoholic beverage on which the alcoholic beverage tax is not paid is a contraband alcoholic beverage if it is delivered, possessed, sold, or transported in the State in a manner that is not authorized: (1) under this […]
Section 5-104 – Exemptions
(a) (1) The alcoholic beverage tax does not apply to an alcoholic beverage that is: (i) brought into the State by a person in accordance with: 1. an import–export permit under § 2–123(b) of the Alcoholic Beverages Article; 2. a nonbeverage permit under § 2–164 of the Alcoholic Beverages Article; or 3. a nonresident storage permit under § 2–115 of the […]
Section 5-105 – Tax Rates
(a) Except as provided in subsection (d) of this section, the alcoholic beverage tax rate for distilled spirits is: (1) $1.50 for each gallon or 39.63 cents for each liter; and (2) if distilled spirits contain a percentage of alcohol greater than 100 proof, an additional tax, for each 1 proof over 100 proof, of 1.5 cents for […]
Section 5-201 – Required
(a) A person who holds a Class E, F, or G alcoholic beverage license shall complete, under oath, and file with the Comptroller an alcoholic beverage tax return: (1) on or before the 25th day of the month that follows the month in which the person sells any alcoholic beverage within the boundaries of the State; and […]
Section 3-110 – Deputy Clerk
(a) The Tax Court may appoint 1 or more deputy clerks. (b) Each deputy clerk is entitled to the salary provided in the State budget. (c) A deputy clerk shall perform the duties that the Tax Court assigns, including, in the absence of the clerk, a duty of the clerk. (d) A deputy clerk may administer oaths in connection […]
Section 3-111 – Examiners
(a) The Tax Court may: (1) appoint examiners to hear an appeal on the valuation of real property; and (2) arrange for examiners to hear appeals in the counties where the appeals arise, at times and places that promote accessibility to the examiners by the parties to the appeal. (b) After a hearing before an examiner, the examiner shall […]
Section 3-112 – Staff
The Tax Court may employ staff in accordance with the State budget: (1) to carry out the provisions of this title and Title 13, Subtitle 5 of this article; and (2) to exercise the powers and to carry out the duties otherwise conferred by law on the Tax Court.
Section 3-113 – Offices
(a) The principal office of the Tax Court is in Baltimore City, at a location that the Board of Public Works chooses. (b) The offices of the Tax Court shall be open for business: (1) during the hours that the Governor designates; and (2) at any additional time as the Tax Court considers necessary.