The bond a Maryland alcohol manufacturer or wholesaler deposits with the Comptroller as security for the wine and liquor tax it owes. It is given under Tax-General Article §13-825; the Comptroller sets the amount, and the premium is 1% of the bond amount, $100 minimum — your exact price appears in the on-page calculator, and the application collects no credit information.
















No underwriting queue for the standard tax bond — enter your amount, pay, and file with the Comptroller. Here is the whole thing:
Your business details, the bond amount the Comptroller required, and the effective date — that is the entire application.
No waiting — the executed bond is generated as soon as you pay for most applicants. Larger amounts may get a quick review.
Submit the executed bond with your wine and liquor manufacturer or wholesaler application. Wet-ink originals mailed whenever the Comptroller insists on them.
Maryland taxes alcoholic beverages at the manufacturer and wholesaler level, and the Comptroller collects that tax. A licensed manufacturer or wholesaler deposits a tax bond with the Comptroller as security that the wine and liquor tax it collects or owes will actually be remitted.
The bond is given under Tax-General Article §13-825, the general provision authorizing the Comptroller to require a bond from a person responsible for a State tax. It is separate from the alcohol license itself — the license grants the right to sell; the bond backs the tax.
The bond stands behind the tax you owe — if you fail to remit, the Comptroller can recover against it, and if the surety pays, you repay the surety. The Comptroller sets the penal sum based on your expected liability; the premium is 1% of that bond amount, with a $100 minimum. The application collects no credit information.
Submit the application with the bond amount the Comptroller set — the executed bond is generated instantly, ready to file.
Start the application →Pricing from $100. Enter the amount the Comptroller set and file the same day.