COM RAD 324 08/19
RESIDENT/NON-RESIDENT
DEALER BEER TAX RETURN
MARYLAND
FORM
324
BEER TAX DETERMINATION
Summary of Beer Deliveries into Maryland Period End Date (MM/YYYY) _________________
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.
A
Consignee
B
Gallons
C
Consignee
D
Gallons
1 9
2 10
3 11
4 12
5 13
6 14
7 15
8 16
17 Total Gallons (Columns B and D, Lines 1 through 16)
18 Gallon Adjustments
19 Net gallons of beer subject to tax (line 17 plus or minus line 18)
20 Beer tax per gallon $.09
X .09
21 Net tax due (Line 20 x Line 19) $
Oce Use Only
Check Number __________
Amount $ _____________
Deposit Date____________
Name
Trade Name
Street Address City State Zip Code +4
Permit Number Email Address
AMENDED/SCHEDULES
Print Name Signature
Title: Owner, Partner or Ocer Date
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 oce
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 ocer of the corporation. If this is a corporation, an
ocer (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