NONRESIDENT WINERY,
DISTILLERY AND
BREWERY TAX RETURN
INSTRUCTIONS
MARYLAND
FORM
024
Send remittance to:
Comptroller of Maryland
Revenue Administration Division
Returns Processing
AlcoholTaxOce
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
properlyledandphysicallyreceivedbytheAlcoholTaxoce
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 Enterthesumofline17andline18.
20 Entertheapplicabletaxrateforyourpermit.
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 ocer of the corporation. If this is a
corporation, an ocer (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
ledreturn/schedule.