Section 3-106 – Membership
(a) (1) The Tax Court consists of 5 judges appointed by the Governor from the qualified voters of the State. (2) Of the 5 judges, the Chief Judge and at least 1 other judge shall be members of the Bar of the State. (3) Of the 5 judges, at least: (i) 1 shall be a resident of Baltimore City; (ii) 1 […]
Section 3-107 – Quorum for Business; Concurrence on Appeals
(a) Except as provided in subsection (c) of this section, a majority of the judges then serving on the Tax Court is a quorum to do business. (b) The concurrence of a majority of the judges who hear an appeal is sufficient to decide the appeal. (c) A judge who is a member of the Bar of the […]
Section 3-108 – Chief Judge
(a) From among the judges, the Governor shall appoint a Chief Judge. (b) An appointment as Chief Judge is effective during the term of the judge who is appointed to the position.
Section 3-109 – Clerk
(a) The Tax Court shall appoint a clerk. (b) The clerk is entitled to the salary provided in the State budget. (c) (1) The clerk shall have custody of and keep as a public record: (i) a docket that is a full and accurate record of all proceedings in the Tax Court; and (ii) a file of all the pleadings and […]
Section 2-614 – Administrative Costs; Additional Distributions to Transportation Trust Fund
(a) (1) Except as provided in paragraph (2) of this subsection, after making the distributions required under §§ 2–613 and 2–613.1 of this subtitle, the Comptroller shall distribute monthly 17.2% of the remaining income tax revenue from corporations to a special fund to be distributed as provided in subsection (b) of this section. (2) The percent of the […]
Section 2-1302 – To Administrative Cost Account
After making the distribution required under § 2-1301 of this subtitle, from the remaining sales and use tax revenue, the Comptroller shall distribute the amount necessary to administer the sales and use tax laws to an administrative cost account.
Section 2-615 – Additional Distribution to General Fund
After making the distributions required under §§ 2–613, 2–613.1, and 2–614 of this subtitle, the Comptroller shall distribute the remaining income tax revenue from corporations to the General Fund of the State.
Section 2-1302.1 – Distribution of Sales and Use Tax Revenues to Transportation Trust Fund
After making the distributions required under §§ 2–1301 and 2–1302 of this subtitle, of the sales and use tax collected: (1) under § 11–104(c) and (c–1) of this article on short–term vehicle rentals and peer–to–peer car sharing, the Comptroller shall distribute: (i) 45% to the Transportation Trust Fund established under § 3–216 of the Transportation Article; and […]
Section 2-701 – To General Fund
The Comptroller shall distribute the inheritance tax revenue to the General Fund of the State.
Section 2-1303 – To General Fund
(a) After making the distributions required under §§ 2–1301 through 2–1302.1 of this subtitle, the Comptroller shall pay: (1) revenues from the hotel surcharge into the Dorchester County Economic Development Fund established under § 10–130 of the Economic Development Article; (2) subject to subsection (b) of this section, to The Blueprint for Maryland’s Future Fund established under § […]