COM RAD 324 06/19
NON-RESIDENT BREWERY AND
RESIDENT/NON-RESIDENT
DEALER BEER TAX RETURN
INSTRUCTIONS
MARYLAND
FORM
324
This return, together with remittance of tax due, shall be
properly led and physically received by the Alcohol Tax oce
no later than the 15th day of the month following the month
which the return covers. The return shall be submitted with Form
COM/RAD 030. 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 030, 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 25, Form
COM/RAD 030.
17 Insert on this line the total of column B (lines
1-8) plus column D (lines 9-16).
18 Gallon adjustments (Submit supporting
documentation).
19 Insert the total of line 17 minus line 18, plus
or minus line 19.
20 This line shows the Maryland beer tax rate.
21 Multiply line 20 by line 19 and insert the
result (net tax due).
The completed form COM/RAD 324 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.
Contact Information:
Comptroller of Maryland
Revenue Administration Division
Returns Processing
Alcohol Tax Office
PO Box 2999
Annapolis, MD 21404-2999
Telephone: 410-260-7127 or 800-638-2937
Fax: 410-260-7924
www.marylandtaxes.gov