Maryland StatutesTITLE 5 - ALCOHOLIC BEVERAGE TAXSubtitle 1 - Definitions; General ProvisionsSection 5-101 - Definitions.Section 5-102 - Imposition of tax.Section 5-103 - Presumption of taxability; contraband alcoholic beverage; burden of proof.Section 5-104 - Exemptions.Section 5-105 - Tax rates.Subtitle 2 - ReturnsSection 5-201 - Required.Subtitle 3 - Tax PaymentSection 5-301 - Required; evidence of payment.Section 5-302 - Prohibited act.Section 5-303 - Tax stamps.Section 5-304 - [Repealed].