Section 2-1301 – To Refund Account

    From the sales and use tax revenue, the Comptroller shall distribute the amount necessary to pay refunds relating to the sales and use tax to a refund account.

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 2-1302.1 – 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 2-1303 – 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 § […]