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 § […]
Section 2-702 – Payment of Refunds
If, under § 7-233(d) of this article, a register of wills certifies a refund relating to the inheritance tax, the Comptroller: (1) shall authorize the register to pay the refund from inheritance tax revenue that the register has not paid into the State Treasury; or (2) if the register does not have enough revenue, shall pay the […]
Section 2-1401 – To General Fund
The Comptroller shall distribute the savings and loan association franchise tax revenue to the General Fund of the State.
Section 2-604 – To Refund Account
From the income tax revenue from individuals, the Comptroller shall distribute the amount necessary to pay refunds relating to income tax from individuals to the income tax refund account.
Section 2-605 – To Administrative Cost Account
(a) After making the distribution required under § 2-604 of this subtitle, from the remaining income tax revenue from individuals, the Comptroller shall distribute the cost of administering the income tax laws to an administrative cost account. (b) The Comptroller shall include within the distribution required under this section the amount necessary for the counties’ share of […]
Section 2-605.1 – To the Blueprint for Maryland’s Future Fund
After making the distributions required under §§ 2–604 and 2–605 of this subtitle, on or before June 30, 2019, the Comptroller shall distribute $200,000,000 of the income tax revenue from individuals to The Blueprint for Maryland’s Future Fund established under § 5–219 of the Education Article.
Section 2-606 – Unallocated Individual Revenue
(a) After making the distributions required under §§ 2–604, 2–605, and 2–605.1 of this subtitle, from the remaining income tax revenue from individuals, the Comptroller shall distribute to an unallocated individual revenue account the income tax revenue: (1) with respect to which an income tax return is not filed; and (2) that is attributable to: (i) income tax withheld […]
Section 2-607 – To Municipal Corporation and Special Taxing District
(a) After making the distributions required under §§ 2-604 through 2-606 of this subtitle, from the remaining income tax revenue from individuals, the Comptroller shall distribute to each special taxing district that received an income tax revenue distribution in fiscal year 1977 and to each municipal corporation an amount that, based on the certification of the […]
Section 2-608 – To County
(a) (1) After making the distributions required under §§ 2–604 through 2–607 of this subtitle, if it is determined that a county has not met the local funding requirements for education under § 5–202(d) of the Education Article, the Comptroller shall distribute to the county board of education an amount equal to the amount calculated under § […]