<?xml version='1.0' encoding='utf-8'?>
<section article="gtg" article_name="Tax - General" number="2-301" title_number="2" title_name="Administration by Comptroller" subtitle_number="3" subtitle_name="Alcoholic Beverage Tax Revenue Distribution">
  <level label="a">
    <text>From the alcoholic beverage tax revenue, the Comptroller shall distribute the amount necessary to administer the alcoholic beverage tax laws to an administrative cost account.</text>
  </level>
  <level label="b">
    <text>After making the distribution required under subsection (a) of this section, the Comptroller shall distribute to the Maryland Alcohol Manufacturing Promotion Fund under § 5–2009 of the Economic Development Article the alcoholic beverage tax revenue collected under § 5–105 of this article on:</text>
    <level label="1">
      <text>beer produced by holders of a Class 5 brewery license, Class 6 pub–brewery license, Class 7 micro–brewery license, or Class 8 farm brewery license;</text>
    </level>
    <level label="2">
      <text>wine produced by holders of a Class 3 winery license or Class 4 limited winery license; and</text>
    </level>
    <level label="3">
      <text>distilled spirits produced by holders of a Class 1 distillery license or Class 9 limited distillery license.</text>
    </level>
  </level>
  <level label="c">
    <text>After making the distributions required under subsections (a) and (b) of this section, the Comptroller shall distribute the remaining alcoholic beverage tax revenue to the General Fund of the State.</text>
  </level>
</section>
