Maryland § 2-301
Full text of Maryland Maryland Code § 2-301, with citation guidance and answers to common questions.
§ 2-301.
(a) From the alcoholic beverage tax revenue, the Comptroller shall distribute the amount necessary to administer the alcoholic beverage tax laws to an administrative cost account.
(b) After making the distribution required under subsection (a) of this section, the Comptroller shall distribute to the Maryland Alcohol Manufacturing Promotion Fund under § 5–2009 of the Economic Development Article the alcoholic beverage tax revenue collected under § 5–105 of this article on:
(1) beer produced by holders of a Class 5 brewery license, Class 6 pub–brewery license, Class 7 micro–brewery license, or Class 8 farm brewery license;
(2) wine produced by holders of a Class 3 winery license or Class 4 limited winery license; and
(3) distilled spirits produced by holders of a Class 1 distillery license or Class 9 limited distillery license.
(c) After making the distributions required under subsections (a) and (b) of this section, the Comptroller shall distribute the remaining alcoholic beverage tax revenue to the General Fund of the State.
Frequently Asked Questions About Maryland § 2-301
What does Maryland Code § 2-301 cover?
Section 2-301 is part of the Maryland Code, the codified statutory law of Maryland. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Maryland § 2-301?
A common citation format is "Maryland Code § 2-301" (Maryland). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Maryland law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Maryland official source linked on this page or consult a licensed Maryland attorney.
How does Maryland § 2-301 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Maryland can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Maryland.