Section 2-613 – To Refund Account
From the income tax revenue from corporations, the Comptroller shall distribute the amount necessary to pay refunds relating to income tax from corporations to the income tax refund account.
Section 2-4A-01 – Distribution of Digital Advertising Gross Revenues Tax Revenues by Comptroller
From the digital advertising gross revenues tax revenue, the Comptroller shall distribute each quarter the amount necessary to administer the digital advertising gross revenues tax laws in the previous quarter to an administrative cost account.
Section 2-613.1 – To Higher Education Investment Fund
After making the distribution required under § 2–613 of this subtitle, of the remaining income tax revenue from corporations, the Comptroller shall distribute: (1) 6% to the Higher Education Investment Fund established under § 15–106.6 of the Education Article; and (2) 9.15% to the General Fund.
Section 2-4A-02 – Distribution of Remaining Digital Advertising Gross Revenues Tax Revenue
After making the distribution required under § 2–4A–01 of this subtitle, the Comptroller shall distribute the remaining digital advertising gross revenues tax revenue to The Blueprint for Maryland’s Future Fund established under § 5–219 of the Education Article.
Section 2-111 – Extension of Certain Filing Periods for Individuals Serving in Combat Zones
In the case of an individual described in § 7508 of the Internal Revenue Code, the period of service referred to in that section shall be disregarded in determining the due date for the following: (1) filing a Maryland income tax return or declaration of estimated income tax under § 10-820 of this article; (2) filing a […]
Section 2-112 – Income Tax Checkoff for Maryland Cancer Fund Contribution
(a) (1) The Comptroller shall include on the individual income tax return form a checkoff designated as the “Maryland Cancer Fund Contribution”. (2) The checkoff shall state that: (i) the individual, or each spouse in the case of a joint return, may contribute to the Maryland Cancer Fund the amount designated by the individual; and (ii) 1. the individual shall deduct […]
Section 2-113 – Income Tax Checkoff for Developmental Disabilities Services and Support Fund Contribution
(a) (1) The Comptroller shall include on the individual income tax return form a checkoff designated as the “Developmental Disabilities Services and Support Fund Contribution”. (2) The checkoff shall state that: (i) the individual, or each spouse in the case of a joint return, may contribute to the Waiting List Equity Fund the amount designated by the individual; and […]
Section 2-113.1 – Income Tax Checkoff for Fair Campaign Financing Fund Contribution
(a) (1) The Comptroller shall include on the individual income tax return form a checkoff designated as the “Fair Campaign Financing Fund Contribution”. (2) The checkoff shall state that: (i) the individual, or each spouse in the case of a joint return, may contribute to the Fair Campaign Financing Fund the amount designated by the individual if the individual […]
Section 2-114 – Permitted Monitoring and Recording of Telephone Calls
(a) Notwithstanding the provisions of § 9–602 of the Criminal Law Article and subject to subsections (b), (c), (d), and (e) of this section, the Comptroller may monitor and record incoming telephone calls to employees of the Comptroller’s call centers to telephones within the offices of the Comptroller for training, quality control, and employee safety purposes. […]
Section 2-115 – Indication of Uninsured Status on Tax Returns
(a) (1) In this section the following words have the meanings indicated. (2) “Advisory Workgroup” has the meaning stated in § 31–201 of the Insurance Article. (3) “Affordable Care Act” has the meaning stated in § 1–101 of the Insurance Article. (4) “Exchange” has the meaning stated in § 31–101 of the Insurance Article. (5) “Insurance affordability program” has the meaning […]