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Maryland Liquor or Wine Tax Bond

What is a Maryland Liquor or Wine Tax Bond?

A Wine and Liquor Tax Bond (Maryland Form 364) or a Wine Bond (Maryland Form 366) is required for the benefit and deposit with the Comptroller of the State of Maryland for those engaged in the business of selling wine and/or liquor in the state of Maryland. The bonds guarantee the payment to the Comptroller of all wine and/or liquor taxes imposed by the state along with any and all penalties due. The surety bonds also ensure proper filing of correct reports with the Comptroller as required by law. The bond is continuous in force until cancelled by the surety in accordance Maryland state laws.

Certain businesses in Maryland may also need to furnish a Beer Tax Bond.

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Wine and Liquor Tax Bond
over $10,000

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