{"data":{"id":"us-md/md.-code-alcoholic-beverages-and-cannabis-2-148.1","jurisdiction":"us-md","citation":"Md. Code, Alcoholic Beverages and Cannabis § 2–148.1","heading":"","body":"(a) A direct wine deliverer shall:\n(1) ensure that any container containing wine delivered directly to a consumer in the State is:\n(i) conspicuously labeled with:\n1. the name of the manufacturer;\n2. the name and address of the consumer who is the intended recipient; and\n3. the words “Contains Alcohol: Signature of Person at Least 21 Years of Age Required for Delivery”; and\n(ii) commercially sealed by the manufacturer;\n(2) report to the Executive Director information about the deliveries, in a manner that the Executive Director determines;\n(3) file a quarterly tax return in accordance with § 5–201(d) of the Tax – General Article;\n(4) pay quarterly to the Comptroller all sales taxes and excise taxes due on sales to consumers in the State;\n(5) maintain for 3 years complete and accurate records of all information needed to verify compliance with this part; and\n(6) allow the Comptroller or the Executive Director to perform an audit of the permit holder’s records on request.\n(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.","path":["Article - Alcoholic Beverages and Cannabis"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gab\u0026section=2-148.1","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T19:56:03Z","sha256":"5f97c8b7b26b269924306067fe4f1ae84cdc547177a255e94476b55059cdf678","source_id":"us-md","stale":false,"prev":"us-md/md.-code-alcoholic-beverages-and-cannabis-2-148","next":"us-md/md.-code-alcoholic-beverages-and-cannabis-2-149"},"notice":"GroundRules: Original legal text. Not legal advice."}