§2–148.

§2–148.1. (a) A direct wine deliverer shall: (1) ensure that any container containing wine delivered directly to a consumer in the State is: (i) conspicuously labeled with: 1. the name of the manufacturer; 2. the name and address of the consumer who is the intended recipient; and 3. the words “Contains Alcohol: Signature of Person at Least 21 Years of Age Required for Delivery”; and (ii) commercially sealed by the manufacturer; (2) report to the Executive Director information about the deliveries, in a manner that the Executive Director determines; (3) file a quarterly tax return in accordance with § 5–201(d) of the Tax – General Article; (4) pay quarterly to the Comptroller all sales taxes and excise taxes due on sales to consumers in the State; (5) maintain for 3 years complete and accurate records of all information needed to verify compliance with this part; and (6) allow the Comptroller or the Executive Director to perform an audit of the permit holder’s records on request. (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.