Maryland Statutes

§ 5-101

Maryland § 5-101
JurisdictionMaryland
Article gtgTax - General
Title5

This text of Maryland § 5-101 is published on Counsel Stack Legal Research, covering Maryland primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Md. Code Ann., Tax - General § 5-101 (2026).

Text

(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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Bluebook (online)
Maryland § 5-101, Counsel Stack Legal Research, https://law.counselstack.com/statute/md/gtg/5-101.