Maryland Statutes

§ 5-101

Maryland·Article gtg Tax - General·Title 5
(a)In this title the following words have the meanings indicated.
(b)(1) “Alcoholic beverage” means a spirituous, vinous, malt, or fermented liquor, liquid, or compound that:
(i)is fit for beverage purposes; and
(ii)contains one–half of 1% or more of alcohol by volume.
(2)“Alcoholic beverage” includes:
(i)beer;
(ii)distilled spirits; and
(iii)wine.
(c)“Alcoholic beverage license” means an alcoholic beverage license or permit issued under the Alcoholic Beverages and Cannabis Article.
(d)(1) “Beer” means a brewed alcoholic beverage.
(2)“Beer” includes:
(i)ale;
(ii)porter;
(iii)stout;

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§ 5-101
§ 5-101
§ 5-102
§ 5-102
§ 5-103
§ 5-103
§ 5-104
§ 5-104
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§ 5-201
§ 5-201
§ 5-301
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