Unannotated Code of Maryland (Last Updated: May 16, 2014) |
ARTICLE 2B. ALCOHOLIC BEVERAGES |
TITLE 7.5. DIRECT WINE SHIPPER'S PERMIT |
§ 7.5-108. Permit -- Renewal.
Latest version.
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(a) In general. -- A direct wine shipper may renew its direct wine shipper's permit each year if the direct wine shipper:
(1) Is otherwise entitled to have a direct wine shipper's permit;
(2) Provides to the Office of the Comptroller a copy of its current permit; and
(3) Pays to the Office of the Comptroller a renewal fee of $ 200.
(b) Grounds for denial. -- The Office of the Comptroller may deny a renewal application of a direct wine shipper who fails to:
(1) File a tax return required under this title;
(2) Pay a fee or tax when due; or
(3) After receiving notice, comply with a provision of this article or a regulation that the Office of the Comptroller adopts under this article.