Section 2-301 – To Administrative Cost Account; to General Fund
(a) From the alcoholic beverage tax revenue, the Comptroller shall distribute the amount necessary to administer the alcoholic beverage tax laws to an administrative cost account. (b) After making the distribution required under subsection (a) of this section, the Comptroller shall distribute the remaining alcoholic beverage tax revenue to the General Fund of the State.
Section 2-105 – Licenses; Evidence of Tax Payment
(a) The Comptroller shall design the license form required for: (1) the motor fuel tax laws; and (2) the sales and use tax laws. (b) The Comptroller: (1) shall determine: (i) the design of tax stamps and certificates required for the alcoholic beverage tax and for the tobacco tax; and (ii) the form of any other evidence of tax payment; and (2) may […]
Section 2-302 – Payment of Refunds
The Comptroller shall pay refunds relating to the alcoholic beverage tax from the General Fund.
Section 2-106 – Tax Tables and Schedules
(a) (1) In this section the following words have the meanings indicated. (2) “Nonresident” has the meaning stated in § 10-101 of this article. (3) “Resident” has the meaning stated in § 10-101 of this article. (4) “Wages” has the meaning stated in § 10-905(f) of this article. (b) (1) The Comptroller shall prepare income tax tables to show the income tax […]
Section 2-107 – Police Authority; Law Enforcement Officers and Prosecutors; Other Units
(a) Authorized employees of the Field Enforcement Bureau of the Comptroller’s Office: (1) shall be individuals who are sworn police officers; and (2) have all the powers, duties, and responsibilities of a peace officer for the purpose of enforcing the laws pertaining to: (i) admissions and amusement tax; (ii) income tax; (iii) motor carrier tax; (iv) motor fuel and lubricants; (v) motor fuel […]
Section 2-108 – Limitation on Liability for Seizure of Contraband Property or Conveyance
If, in good faith and with reasonable grounds, the Comptroller or a peace officer of the State seizes contraband property or a conveyance used to transport contraband property under § 13-835 of this article, the Comptroller or peace officer shall have the immunity from liability described under § 5-523 of the Courts and Judicial Proceedings […]
Section 2-109 – Duty to Collect, Account For, and Distribute Tax Revenue
(a) The Comptroller shall: (1) collect the taxes that the Comptroller administers or is otherwise required under this article to collect; (2) account for the revenue from those taxes and any other tax required to be remitted to the Comptroller; and (3) distribute the revenue in the manner required under Subtitles 2 through 16 of this title. (b) The requirement […]
Section 2-110 – Income Tax Checkoff for State Chesapeake Bay and Endangered Species Fund Contribution.
(a) (1) The Comptroller shall include on the individual income tax return form a checkoff designated as the “State Chesapeake Bay and Endangered Species 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 State Chesapeake Bay and Endangered Species Fund the amount designated […]
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 […]