Non Resident And Resident Dealer Beer Tax Return {RAD 324}

324 - RESIDENT/NON-RESIDENT DEALER BEER TAX RETURN. This form is used by licensed beer dealers, whether located within Maryland or outside the state, to report and remit taxes on beer delivered into Maryland. This form must be filed monthly and is due by the 15th day of the month following the reporting period. The form requires dealers to list each consignee in Maryland who received beer shipments and report the number of gallons delivered to each. The total number of gallons is then used to calculate the net tax owed, based on Maryland’s beer tax rate of $0.09 per gallon. Adjustments to gallon totals must be supported by documentation. Dealers must also submit this return along with Form COM/RAD 030 and pay any taxes due either online or by check or money order payable to the Comptroller of Maryland. The return must be signed under penalty of perjury by an authorized individual such as the owner, partner, or corporate officer. www.FormsWorkflow.com