Maryland, may not be allowed to any licensee for the sale and delivery of any alcoholic beverage alleged to have been made outside this State unless it shall be proved to the satisfaction of the Comptroller that:

1. A. The sale and delivery was made to a person, firm, or corporation authorized to receive the alcoholic beverages under the laws of the jurisdiction in which ultimate delivery of them was made.

2. B. Delivery.

   1. (1) The licensee is obligated to and delivers the alcoholic beverages to a licensed common carrier for transportation outside this State to the authorized purchaser;
   2. (2) The delivery to the regular place of business of the authorized purchaser actually is made by a vehicle owned by the licensee and regularly used by the licensee in the conduct of business; or
   3. (3) The delivery is made by contract carrier, previously approved by the Comptroller, to the regular place of business of the authorized purchaser.

Authority: Tax-General Article §2-103, Annotated Code of Maryland

Effective date:

Regulation .01 effective December 1, 1972

Regulation .01 amended effective December 14, 1979 (6:25 Md. R. 1978)

Regulation .01A amended effective June 15, 1979 (6:12 Md. R. 1046); September 14, 1981 (8:18 Md. R. 1476); July 15, 1985 (12:14 Md. R. 1432)

Regulation .02 effective October 1, 1967

Regulation .02A amended effective July 12, 1987 (14:14 Md. R. 1570)

Regulation .02B amended effective January 31, 1983 (10:2 Md. R. 104)

Regulation .02E amended effective July 12, 1987 (14:14 Md. R. 1570)

Regulation .02F amended effective July 12, 1987 (14:14 Md. R. 1570)

Regulation .03 effective December 1, 1972

Regulation .03F amended as an emergency provision effective July 14, 1977 (4:16 Md. R. 1203)

Regulation .03F amended effective December 14, 1979 (6:25 Md. R. 1978); September 14, 1981 (8:18 Md. R. 1476)

Regulation .04 effective December 10, 1968

Regulation .04A amended effective November 16, 1979 (6:23 Md. R. 1838)

Regulation .05 effective March 1, 1974

Regulation .05G amended effective November 16, 1979 (6:23 Md. R. 1838)

Regulation .06 effective September 1, 1962

Regulation .06C, D adopted effective November 16, 1979 (6:23 Md. R. 1838)

Regulation .06D amended effective October 25, 1982 (9:21 Md. R. 2104)

Regulations .07 effective November 1, 1963

Regulations .08, .09 effective July 15, 1949

Regulation .10 effective December 1, 1972

Regulation .10A, C amended effective December 14, 1979 (6:25 Md. R. 1978); September 14, 1981 (8:18 Md. R. 1476)

Regulation .11 effective June 1, 1973

Regulation .12 repealed effective December 14, 1979 (6:25 Md. R. 1978)

Regulation .12 adopted effective October 17, 1980 (7:21 Md. R. 1992)

Regulation .13 adopted effective November 23, 1981 (8:23 Md. R. 1854)

Regulation .14 adopted effective October 16, 1989 (16:20 Md. R. 2179)

Regulations .01—.04 and .07—.12 amended effective August 6, 1990 (17:15 Md. R. 1853)

Regulation .02 repealed and new Regulation .02 adopted effective May 1, 1991 (18:8 Md. R. 863)

Regulation .02 repealed effective October 5, 1998 (25:20 Md. R. 1527)

Regulation .03 amended effective October 1, 1996 (23:18 Md. R. 1315); October 5, 1998 (25:16 Md. R. 1527)

Regulation .03 amended as an emergency provision effective April 25, 2006 (33:15 Md. R. 1271); amended permanently effective October 9, 2006 (33:20 Md. R. 1611)

Regulation .03A amended effective May 1, 1991 (18:8 Md. R. 863)

Regulation .03D amended effective April 5, 2010 (37:7 Md. R. 569)

Regulation .04 amended as an emergency provision effective April 25, 2006 (33:15 Md. R. 1271); amended permanently effective October 9, 2006 (33:20 Md. R. 1611)

Regulation .04A, C amended effective October 5, 1998 (25:20 Md. R. 1527)

Regulations .05, .06, and .13 repealed and new Regulations .05, .06, and .13 adopted effective August 6, 1990 (17:15 Md. R. 1853)

Regulation .05 amended effective March 1, 1997 (24:4 Md. R. 290)

Regulation .05 amended as an emergency provision effective April 25, 2006 (33:15 Md. R. 1271); amended permanently effective October 9, 2006 (33:20 Md. R. 1611)

Regulation .05B amended effective May 1, 1992 (19:7 Md. R. 745)

Regulation .05D amended effective October 5, 1998 (25:20 Md. R. 1527)

Regulation .05F amended effective November 8, 2004 (31:22 Md. R. 1595); December 6, 2007 (34:24 Md. R. 2157)

Regulation .06C adopted effective October 5, 1998 (25:20 Md. R. 1527)

Regulation .10 repealed effective October 1, 1996 (23:18 Md. R. 1315)

Regulation .11 amended effective October 5, 1998 (25:20 Md. R. 1527)

Regulation .11 amended as an emergency provision effective April 25, 2006 (33:15 Md. R. 1271); amended permanently effective October 9, 2006 (33:20 Md. R. 1611)

Regulation .11 amended effective April 5, 2010 (37:7 Md. R. 569)

Regulation .12 amended effective May 1, 1991 (18:8 Md. R. 863); March 1, 1997 (24:4 Md. R. 290)

Regulation .13 repealed and new Regulation .13 adopted effective May 4, 1998 (25:9 Md. R. 678)

Regulation .13 amended as an emergency provision effective April 25, 2006 (33:15 Md. R. 1271); amended permanently effective October 9, 2006 (33:20 Md. R. 1611)

Regulation .14A, B amended effective October 5, 1998 (25:20 Md. R. 1527)

Regulation .15 adopted effective October 1, 1995 (22:17 Md. R. 1316)

Regulation .15 amended effective October 5, 1998 (25:20 Md. R. 1527)

Regulation .16 adopted effective December 16, 1996 (23:25 Md. R. 1784)

Regulation .16 amended effective October 5, 1998 (25:20 Md. R. 1527)

Regulation .17 adopted effective September 22, 1997 (24:19 Md. R. 1339)

Regulation .18 adopted effective October 5, 1998 (25:20 Md. R. 1527)

Regulation .19 adopted effective March 1, 2007 (33:26 Md. R. 1995)

Regulation .20 adopted effective April 5, 2010 (37:7 Md. R. 569)

Regulation .20 amended effective February 16, 2015 (42:3 Md. R. 314)

Regulation .21 adopted effective April 5, 2010 (37:7 Md. R. 569)

Regulation .22 adopted effective April 5, 2010 (37:7 Md. R. 569)

Regulations .03—.09, .11— .22 recodified in new chapter COMAR 14.23.01 effective December 26, 2022 (49:26 Md. R. 1080)

Regulation .01A amended effective July 10, 2023 (50:13 Md. R. 511)