Theodore R. McKeldin, Governor      325

beverages except beer and wine sold or delivered by a
manufacturer or wholesaler to any retail dealer in this
State, a tax at the rate of One Dollar and Twenty-five
Cents ($1.25) per gallon and on all wines so sold or de-
livered a tax at the rate of Twenty Cents ($.20) per gallon,
which taxes shall be paid by the manufacturer, whole-
saler or dispensary to the Comptroller for the use of the
State of Maryland,

[See page image for strike-through]

ON OR BEFORE
THE FIRST DAY of each calendar month following the
sale or delivery of such distilled spirits, wines and other
alcoholic beverages except beer. Payment of such tax
shall be accompanied by a statement under oath on forms
prescribed by the Comptroller showing all distilled spirits,
wines and other alcoholic beverages, except beer, sold
or delivered during the previous month and before any
such alcoholic beverages are removed from the place of
business or warehouse of the manufacturer or whole-
saler [,] for delivery to any retail dealer [, except
Classes E or F, in this State, and the payment of such
taxes shall be evidenced as hereinafter provided.] there
shall be affixed thereto tax stamps obtained from the Comp-
troller showing the amount of tax imposed thereon. The
taxes imposed by this section shall also apply to such alco-
holic beverages as are sold at county liquor stores or dispen-
saries. The tax at the rate of One Dollar and Twenty-five
Cents ($1.25) per gallon as herein provided shall be ap-
plicable to all such alcoholic beverages which do not con-
tain a greater percentage of alcohol than the standard of
proof provided in the Internal Revenue Code, USCA,
Title 26, Chapter 26, Section 2809, and whenever any such
alcoholic beverages shall contain any alcohol in excess of
the standard of proof therein provided, the rate of taxa-
tion shall be increased proportionately. Nothing contained
in this section shall apply to the manner of payment of
the tax imposed herein with respect to sales of such alco-
holic beverages to Class E or Class F retail dealers in this
State.

129. (Method of Payment.) The Comptroller shall
prescribe and furnish suitable certificates or stamps de-
noting the payment of the tax imposed by this Article,
and shall, by said method or by assessment or otherwise,
cause to be collected, the said tax on any fractional gallon
contained in each package [, before the removal of such
packages from the place of business or warehouse of the
manufacturer or wholesaler, or delivery to any retail
dealer; provided, however, that in]. Subject to the pro-
visions of Section 133 of this sub-title, the Comptroller is