§1–402.

    (a)    A license or permit is not required for:

        (1)    a county official who sells certain seized alcoholic beverages, as set out in Title 6, Subtitle 1 of this article;

        (2)    a sheriff, a receiver, an auctioneer, a trustee, an attorney, an executor, or an administrator who sells alcoholic beverages under a court order; or

        (3)    a common carrier, warehouseman, or other lienholder who sells alcoholic beverages under a lien.

    (b)    Sales authorized by subsection (a) of this section may be made only to a license holder.

    (c)    If the purchaser in a sale described in subsection (a) of this section is a retail dealer, the seller shall pay the taxes imposed by § 5–102 of the Tax – General Article before delivery.