1. (a) A direct wine deliverer shall:

   1. (1) ensure that any container containing wine delivered directly to a consumer in the State is:

      1. (i) conspicuously labeled with:

         1. 1. the name of the manufacturer;
         2. 2. the name and address of the consumer who is the intended recipient; and
         3. 3. the words “Contains Alcohol: Signature of Person at Least 21 Years of Age Required for Delivery”; and
      2. (ii) commercially sealed by the manufacturer;
   2. (2) report to the Executive Director information about the deliveries, in a manner that the Executive Director determines;
   3. (3) file a quarterly tax return in accordance with § 5-201(d) of the Tax--General Article;
   4. (4) pay quarterly to the Comptroller all sales taxes and excise taxes due on sales to consumers in the State;
   5. (5) maintain for 3 years complete and accurate records of all information needed to verify compliance with this part; and
   6. (6) allow the Comptroller or the Executive Director to perform an audit of the permit holder's records on request.
2. (b) The holder of a direct wine delivery permit may not cause more than 18 9-liter cases of wine to be delivered to a single address in a single calendar year.

Added by Acts 2024, c. 918, § 1, eff. July 1, 2024.