The Code of Maryland Regulations (COMAR) are maintained by the Division of State Documents (DSD) under the Office of the Secretary of State and can be accessed through the DSD Web site. Alcohol tax regulations are located under Title 03, Subtitle 02 - Alcohol and Tobacco Tax. To view alcohol tax regulations, please visit COMAR Online.
To review Maryland statutes, see the Tax - General Article, 2B, Alcoholic Beverage Tax.
Administrative Releases, Bulletins and Notices
The resources posted in this section also include administrative releases, bulletins and notices that highlight important changes in laws, regulations and procedures, as well as forms for filing beer, wine and distilled spirits taxes.