NONRESIDENT
WINERY, DISTILLERY
AND BREWERY TAX
RETURN
MARYLAND
FORM
024
COM/RAD-024 04/20
Oce Use Only
Check Number __________
Amount $ _____________
Deposit Date ___________
AMENDED RE
TURN/SCHEDULES
A B C D
Maryland Retailer
Total Gallons
Shipped
Maryland Retailer
Total Gallons
Shipped
1 9
2 10
3 11
4 12
5 13
6 14
7 15
8 16
Name Period End Date (MM/YYYY)
Street Address Permit No.
City State Zip Code +4
Adavit
I do solemnly declare and arm under the penalties of perjury that the contents of the foregoing document are true and correct to the best of my
knowledge, information and belief.
Print Name Signature Date
Title:Owner,PartnerorOcer EmailAddress
Summary of Deliveries into Maryland
17 Total gallons (Columns B and D, lines 1 through 16)
18 Gallon Adjustments
19 Net gallons subject to tax (Line 17 plus or minus line 18)
20 Tax per gallon Wine: $.40 Distilled Spirits: $1.50 Beer: $.09 X
21 Net tax due (Line 19 x Line 20) $
NONRESIDENT WINERY,
DISTILLERY AND
BREWERY TAX RETURN
INSTRUCTIONS
MARYLAND
FORM
024
Send remittance to:
Comptroller of Maryland
Revenue Administration Division
Returns Processing
AlcoholTaxOce
PO BOX 2999
Annapolis, MD 21404-2999
Telephone: 410-260-7127 or 800-638-2937
Fax: 410-260-7924
This return, together with remittance of tax due, shall be
properlyledandphysicallyreceivedbytheAlcoholTaxoce
no later than the 10th day of the month following the month
which the return covers.
The return shall be submitted with Forms COM/RAD-024-1
and COM/RAD 034-5 for Winery/Distillery or COM/RAD 037-2
for Brewery. Remittance shall be in the form of Direct Debit at
www.marylandtaxes.gov or check or money order payable
to the “Comptroller of Maryland.
Column Line
A & C 1-16 From individual forms COM/RAD-024-1,
insert the name of the consignee within the
State of Maryland.
B & D 1-16 Insert the number of gallons delivered to
each consignee, as indicated on line 15
column 9, Form COM/RAD-024-1. Samples
should also be listed here.
17 Insert on this line the total of column B
(lines 1-8) plus column D (lines 9-16).
18 List any adjustments to gallons reported on
a previous tax return. Submit supporting
documentation for any adjustment made.
19 Enterthesumofline17andline18.
20 Entertheapplicabletaxrateforyourpermit.
Wine tax rate $.40, Distilled Spirit tax rate
$1.50 or Beer tax rate $.09
21 Multiply line 19 by line 20 and insert the
result (net tax due).
The completed form COM/RAD-024 must be signed by
the owner, partner or ocer of the corporation. If this is a
corporation, an ocer (President, Vice-President, Secretary
or Treasurer) must sign.
Amended Return/Schedules
Place an X in this box if you are making changes to a previously
ledreturn/schedule.