Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 02 - ALCOHOL AND TOBACCO TAX › Chapter 03.02.04 - Administration › Section 03.02.04.01 - Tax Returns and Reports

Current through Register Vol. 51, No. 14, July 12, 2024
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. A tax return is required for each period even if the licensee or permittee had no activity. Manufacturers and wholesalers shall file a beer, wine, or liquor tax return under a filing frequency provided in §A(4) of this regulation. Nonresident dealers shall file a beer tax return by the 15th of the month following the report month. Class E, F, and G licensees shall file the appropriate tax return by the 25th of the month following the report month.
(2) Holders of an import-export, nonresident storage, or a public storage permit shall file a report with the Revenue Administration Division on forms prescribed by the Comptroller for each month that their permit is active. A report is required for each month even if the permittee had no activity. Import-export, nonresident storage, and public storage reports are due by the 15th of the month following the report month.
(3) Family beer and wine facility permit holders shall file a report with the Revenue Administration Division on forms prescribed by the Comptroller for each year that the permit is active. A family beer and wine facility permit report is required for each report year beginning October 1 and ending September 30 of the following year. Reports are due by October 15 following the report year, and shall be filed even if the permittee had no activity for that year.
(4) Filing frequency for Manufacturers and Wholesalers of Beer, Wine or Liquor.
(a) The Comptroller shall notify manufacturers and wholesalers of their filing frequency under this regulation.
(b) The required return shall be filed:
(i) Monthly;
(ii) Quarterly; or
(iii) Semiannually.
(c) Monthly. The taxpayer is required to file and pay the tax monthly on or before the 20th day of the month following the report month.
(d) Quarterly. The taxpayer is required to file and pay the tax quarterly on or before the 15th day of the month that follows a calendar quarter for that report. The reports will be due April, July, October, and January of the following year.
(e) Semiannually. The taxpayer is required to file the return and pay the tax semiannually on or before the 15th day of January and July.
(5) A holder of a nonresident winery, distillery, and brewery permit authorized to sell wine, distilled spirits, or beer shall file a tax return with the Revenue Administration Division on forms prescribed by the Comptroller for each month that the holder's permit is active. A tax return is required for each month even if the permittee had no activity. A nonresident permit holder shall file a tax return by the 10th of the month following the report month.