<section article="gtg" article_name="Tax - General" number="2-101" title_number="2" title_name="Administration by Comptroller" subtitle_number="1" subtitle_name="General Duties"> <level label="a"> <text>In this title the following words have the meanings indicated.</text> </level> <level label="b"> <text>“Quarter” means a calendar quarter.</text> </level> <level label="c"> <text>“Revenue” means revenue from a tax imposed under this article and interest and penalties related to the tax.</text> </level> </section> <section article="gtg" article_name="Tax - General" number="2-102" title_number="2" title_name="Administration by Comptroller" subtitle_number="1" subtitle_name="General Duties"> <level label="a"> <text>In addition to the duties set forth elsewhere in this article and in other articles of the Code, the Comptroller shall administer the laws that relate to:</text> <level label="1"> <text>the admissions and amusement tax;</text> </level> <level label="2"> <text>the boxing and wrestling tax;</text> </level> <level label="3"> <text>the digital advertising gross revenues tax;</text> </level> <level label="4"> <text>the income tax;</text> </level> <level label="5"> <text>the Maryland estate tax;</text> </level> <level label="6"> <text>the Maryland generation–skipping transfer tax;</text> </level> <level label="7"> <text>the motor carrier tax;</text> </level> <level label="8"> <text>the motor fuel tax;</text> </level> <level label="9"> <text>the sales and use tax; and</text> </level> <level label="10"> <text>the savings and loan association franchise tax.</text> </level> </level> <level label="b"> <text>In cooperation with the Executive Director, and in addition to the duties set forth elsewhere in this article and in other articles of the Code, the Comptroller shall administer the laws that relate to:</text> <level label="1"> <text>the alcoholic beverage tax; and</text> </level> <level label="2"> <text>the tobacco tax.</text> </level> </level> </section> <section article="gtg" article_name="Tax - General" number="2-102.1" title_number="2" title_name="Administration by Comptroller" subtitle_number="1" subtitle_name="General Duties"> <level label="a"> <text>There is a Legal Division in the Office of the Comptroller.</text> </level> <level label="b"> <level label="1"> <text>The head of the Legal Division is the Director.</text> </level> <level label="2"> <text>Subject to the supervision of the Comptroller, the Director has administrative control of the Legal Division.</text> </level> </level> <level label="c"> <level label="1"> <text>The Director shall appoint other officers and employees of the Legal Division in accordance with the provisions of the State Personnel and Pensions Article, including a minimum of six attorneys.</text> </level> <level label="2"> <text>Officers and employees of the Legal Division are entitled to a salary as provided in the State budget.</text> </level> </level> <level label="d"> <text>The Legal Division shall:</text> <level label="1"> <text>provide expanded and detailed tax guidance to taxpayers, including private letter rulings; and</text> </level> <level label="2"> <text>perform other related duties as assigned by the Comptroller in accordance with Title 13, Subtitle 1A of this article.</text> </level> </level> </section> <section article="gtg" article_name="Tax - General" number="2-102.2" title_number="2" title_name="Administration by Comptroller" subtitle_number="1" subtitle_name="General Duties"> <level label="a"> <text>In this section, “Division” means the Taxpayer Advocate Division.</text> </level> <level label="b"> <text>There is a Taxpayer Advocate Division in the Office of the Comptroller.</text> </level> <level label="c"> <level label="1"> <text>The head of the Division is the Taxpayer Advocate.</text> </level> <level label="2"> <text>The Taxpayer Advocate shall have:</text> <level label="i"> <text>a background in customer service and tax law; and</text> </level> <level label="ii"> <text>experience representing individual taxpayers.</text> </level> </level> <level label="3"> <text>Subject to the supervision of the Comptroller, the Taxpayer Advocate has administrative control over the Division.</text> </level> </level> <level label="d"> <level label="1"> <text>The Comptroller shall select the Taxpayer Advocate and the employees of the Division, who may include employees from the Comptroller’s Office and residents of this State with knowledge of taxation.</text> </level> <level label="2"> <text>The Taxpayer Advocate shall appoint other officers and employees of the Division in accordance with the provisions of the State Personnel and Pensions Article.</text> </level> <level label="3"> <text>The Division shall include a minimum of six employees, including the Taxpayer Advocate, as well as appropriate support staff, one of whom shall have experience in the field of information technology to serve as webmaster.</text> </level> <level label="4"> <text>Officers and employees of the Division are entitled to a salary as provided in the State budget.</text> </level> <level label="5"> <text>The Department of Budget and Management, in coordination with the Office of the Comptroller, shall make appropriate allocations for personnel, including the ability to reclassify positions.</text> </level> </level> <level label="e"> <text>The Division shall:</text> <level label="1"> <text>be subject to all confidentiality and disclosure provisions applicable to the Comptroller’s Office;</text> </level> <level label="2"> <text>be responsible for assisting taxpayers and their representatives to ensure that taxpayers and their representatives understand and utilize the policies, processes, and procedures available for the resolution of problems related to tax programs and debt collection programs administered by the Comptroller;</text> </level> <level label="3"> <text>assist taxpayers in resolving problems with the Comptroller’s Office;</text> </level> <level label="4"> <text>identify areas in which taxpayers experience problems in dealing with the Comptroller’s Office;</text> </level> <level label="5"> <text>provide expeditious service to taxpayers whose problems are not resolved through ordinary channels;</text> </level> <level label="6"> <text>collaborate with other employees of the Comptroller’s Office to resolve the most complex and sensitive taxpayer problems;</text> </level> <level label="7"> <text>resolve systemic problems experienced by taxpayers;</text> </level> <level label="8"> <text>report to the Comptroller if, in the opinion of the Division, the Comptroller’s Office is administering a law improperly;</text> </level> <level label="9"> <text>participate and represent taxpayers’ interests and concerns in planning meetings, reviewing instructions, and formulating policies and procedures of the Comptroller’s Office;</text> </level> <level label="10"> <text>compile data each year on the number and type of taxpayer complaints and evaluate the actions taken to resolve the complaints;</text> </level> <level label="11"> <text>survey taxpayers each year to obtain their evaluation of the quality of service provided by the Comptroller’s Office;</text> </level> <level label="12"> <text>propose changes in the administrative practices of the Comptroller’s Office to mitigate issues in resolving problems and complaints identified under items (3) and (10) of this subsection;</text> </level> <level label="13"> <text>identify potential legislative or regulatory changes that may be appropriate to resolve any problems or complaints identified under items (3) and (10) of this subsection;</text> </level> <level label="14"> <text>establish an electronic portal on the Comptroller’s website where taxpayers can interact with the Division directly; and</text> </level> <level label="15"> <text>perform other related duties as assigned by the Comptroller in accordance with Title 13, Subtitle 1A of this article.</text> </level> </level> </section> <section article="gtg" article_name="Tax - General" number="2-103" title_number="2" title_name="Administration by Comptroller" subtitle_number="1" subtitle_name="General Duties"> <text>The Comptroller shall adopt reasonable regulations:</text> <level label="1"> <text>to administer the provisions of the tax laws listed in § 2–102(a) of this subtitle; and</text> </level> <level label="2"> <text>in cooperation with the Executive Director, to administer the provisions of the tax laws listed in § 2–102(b) of this subtitle.</text> </level> </section> <section article="gtg" article_name="Tax - General" number="2-104" title_number="2" title_name="Administration by Comptroller" subtitle_number="1" subtitle_name="General Duties"> <level label="a"> <level label="1"> <text>Subject to the requirements of § 2–110 of this subtitle and subsection (b) of this section, the Comptroller shall design the returns and other forms that, on completion, provide the information required for the administration of the tax laws listed in § 2–102 of this subtitle.</text> </level> <level label="2"> <text>The Comptroller shall include on the income tax forms required under paragraph (1) of this section that are updated on an annual basis a demonstrative representation of how much of each dollar that the General Fund receives is spent on the following categories:</text> <level label="i"> <text>education;</text> </level> <level label="ii"> <text>health;</text> </level> <level label="iii"> <text>public safety; and</text> </level> <level label="iv"> <text>any other category included by the Comptroller.</text> </level> </level> <level label="3"> <text>The demonstrative representation required under paragraph (2) of this subsection may be in the form of a graph or picture or a combination of graph and picture.</text> </level> <level label="4"> <level label="i"> <text>Subject to subparagraph (ii) of this paragraph, the Comptroller, in consultation with the Department of Budget and Management and the Department of Legislative Services, shall determine the manner in which the representation required under paragraph (2) of this subsection shall be presented and with which income tax forms the representation is to be included.</text> </level> <level label="ii"> <text>The Comptroller shall post the representation required under paragraph (2) of this subsection on the Comptroller’s website and shall include it in instructions on the website for the same income tax forms that are selected under subparagraph (i) of this paragraph to include the representation.</text> </level> </level> </level> <level label="b"> <text>Except for variations that the differences between the federal and State income tax laws require, the forms that the Comptroller designs to administer the income tax laws shall be similar to the forms used to administer the federal income tax laws.</text> </level> <level label="c"> <level label="1"> <text>The Comptroller shall keep an income tax return for 5 years from the date the return is filed. After 5 years, the Comptroller may destroy the return.</text> </level> <level label="2"> <text>The Comptroller shall keep a sales and use tax return for 2 years from the date the return is filed. After 2 years, the Comptroller may destroy the return.</text> </level> </level> </section> <section article="gtg" article_name="Tax - General" number="2-105" title_number="2" title_name="Administration by Comptroller" subtitle_number="1" subtitle_name="General Duties"> <level label="a"> <text>The Comptroller shall design the license form required for:</text> <level label="1"> <text>the motor fuel tax laws; and</text> </level> <level label="2"> <text>the sales and use tax laws.</text> </level> </level> <level label="b"> <text>The Comptroller:</text> <level label="1"> <text>shall determine:</text> <level label="i"> <text>the design of tax stamps or certificates required for the alcoholic beverage tax and for the tobacco tax; and</text> </level> <level label="ii"> <text>the form of any other evidence of tax payment; and</text> </level> </level> <level label="2"> <text>may adopt any other method or device that the Comptroller considers necessary to:</text> <level label="i"> <text>prevent fraud or evasion of the alcoholic beverage tax; or</text> </level> <level label="ii"> <text>comply with any restrictions that the federal government imposes on alcoholic beverages during a war or an emergency.</text> </level> </level> </level> <level label="c"> <text>In cooperation with the Executive Director, the Comptroller:</text> <level label="1"> <text>shall provide tax stamps or certificates to indicate that the alcoholic beverage tax or tobacco tax has been paid; and</text> </level> <level label="2"> <text>may adopt reasonable regulations to prevent abuse but ensure the adequate availability of tax stamps and certificates, including regulations that:</text> <level label="i"> <text>limit excessive disbursement of tax stamps and certificates; and</text> </level> <level label="ii"> <text>require proof of need for tax stamps and certificates.</text> </level> </level> </level> </section> <section article="gtg" article_name="Tax - General" number="2-106" title_number="2" title_name="Administration by Comptroller" subtitle_number="1" subtitle_name="General Duties"> <level label="a"> <level label="1"> <text>In this section the following words have the meanings indicated.</text> </level> <level label="2"> <text>“Nonresident” has the meaning stated in § 10-101 of this article.</text> </level> <level label="3"> <text>“Resident” has the meaning stated in § 10-101 of this article.</text> </level> <level label="4"> <text>“Wages” has the meaning stated in § 10-905(f) of this article.</text> </level> </level> <level label="b"> <level label="1"> <text>The Comptroller shall prepare income tax tables to show the income tax for an individual.</text> </level> <level label="2"> <text>The Comptroller shall prepare tables based on Maryland taxable income that provide for:</text> <level label="i"> <text>income intervals not exceeding $100 for Maryland taxable income; and</text> </level> <level label="ii"> <text>the State income tax due for each income interval.</text> </level> </level> <level label="3"> <text>The State income tax for each interval is the whole dollar amount of tax for the income that is at the midway point of the interval.</text> </level> </level> <level label="c"> <level label="1"> <text>The Comptroller shall prepare income tax withholding tables that show the income tax to be withheld from wages. The Comptroller may prepare separate tables for residents and nonresidents.</text> </level> <level label="2"> <text>The withholding tables shall provide for:</text> <level label="i"> <text>wages for each withholding period allowable under § 10-909 of this article; and</text> </level> <level label="ii"> <text>the State income tax required to be withheld for a withholding period, after:</text> <level label="1"> <text>an adjustment is made for the exemptions for the period; and</text> </level> <level label="2"> <text>if there is a separate table for nonresidents, an adjustment is made to allow the exhaustion of exemptions for a nonresident before any income tax is withheld.</text> </level> </level> </level> <level label="3"> <text>The total amounts required under the tables to be withheld during a taxable year shall approximate the total income tax due on the wages for the year, determined as provided in subsection (f) of this section.</text> </level> </level> <level label="d"> <level label="1"> <text>The Comptroller may prepare income tax percentage withholding schedules that show the percent of income tax to be withheld from wages. The Comptroller may prepare separate schedules for residents and nonresidents.</text> </level> <level label="2"> <text>The optional percentage withholding schedules shall provide for:</text> <level label="i"> <text>wages for each withholding period allowable under § 10-909 of this article; and</text> </level> <level label="ii"> <text>the percent of State income tax required to be withheld for the withholding period, after:</text> <level label="1"> <text>an adjustment is made for the exemptions for the period; and</text> </level> <level label="2"> <text>if there is a separate schedule for nonresidents, an adjustment is made to allow the exhaustion of exemptions for a nonresident before any income tax is withheld.</text> </level> </level> </level> <level label="3"> <text>The total percentages required under the schedules to be withheld during a taxable year shall approximate the income tax due on the wages for the year, determined as provided in subsection (f) of this section.</text> </level> </level> <level label="e"> <text>At the option of the employer, withholdings may be made using either the withholding tables or the percentage withholding schedule.</text> </level> <level label="f"> <text>The total income tax required to be withheld on wages for purposes of the withholding tables and withholding schedules under this section shall be calculated without regard to the marginal State income tax rates less than 4.75% set forth under § 10–105(a)(1)(i) through (iii) and (2)(i) through (iii) of this article.</text> </level> </section> <section article="gtg" article_name="Tax - General" number="2-107" title_number="2" title_name="Administration by Comptroller" subtitle_number="1" subtitle_name="General Duties"> <level label="a"> <text>Authorized employees of the Field Enforcement Bureau of the Comptroller’s Office:</text> <level label="1"> <text>shall be individuals who are sworn police officers; and</text> </level> <level label="2"> <text>have all the powers, duties, and responsibilities of a peace officer for the purpose of enforcing the laws pertaining to:</text> <level label="i"> <text>admissions and amusement tax;</text> </level> <level label="ii"> <text>income tax and income tax preparation;</text> </level> <level label="iii"> <text>motor carrier tax;</text> </level> <level label="iv"> <text>motor fuel and lubricants;</text> </level> <level label="v"> <text>motor fuel tax;</text> </level> <level label="vi"> <text>sales and use tax;</text> </level> <level label="vii"> <text>transient vendors within the meaning of Title 17, Subtitle 20A of the Business Regulation Article; and</text> </level> <level label="viii"> <text>in cooperation with the authorized employees of the Field Enforcement Division of the Alcohol, Tobacco, and Cannabis Commission:</text> <level label="1"> <text>alcoholic beverage tax; and</text> </level> <level label="2"> <text>tobacco tax.</text> </level> </level> </level> </level> <level label="b"> <level label="1"> <text>The Department of State Police shall help the Field Enforcement Bureau in enforcing the motor carrier tax, motor fuel tax and motor fuel and lubricants laws.</text> </level> <level label="2"> <text>The Comptroller shall pay the salaries and expenses of all Department of State Police staff assigned to the Field Enforcement Bureau.</text> </level> </level> <level label="c"> <level label="1"> <level label="i"> <text>Except for the Sheriff, constables and bailiffs of Baltimore County, each law enforcement officer shall enforce the alcoholic beverage tax and tobacco tax laws.</text> </level> <level label="ii"> <text>A State’s Attorney or other prosecutor may prosecute alleged violations of the alcoholic beverage tax or tobacco tax laws.</text> </level> </level> <level label="2"> <text>The Field Enforcement Bureau of the Comptroller’s Office and the Field Enforcement Division of the Alcohol, Tobacco, and Cannabis Commission:</text> <level label="i"> <text>shall advise a State’s Attorney and law enforcement officers about enforcement problems; and</text> </level> <level label="ii"> <text>otherwise may work cooperatively with law enforcement officers and prosecutors to carry out the duties of the unit.</text> </level> </level> <level label="3"> <text>This subsection does not restrict the appropriation of money by a political subdivision of the State to aid in the enforcement of the alcoholic beverage tax and tobacco tax laws.</text> </level> </level> <level label="d"> <level label="1"> <text>Each unit of the State government shall cooperate with the Comptroller’s Office by making available, on request, any information in the unit’s possession as may be of assistance in the administration and enforcement of the motor carrier tax, motor fuel tax, and motor fuel and lubricants laws.</text> </level> <level label="2"> <text>The Field Enforcement Bureau shall cooperate with and help the federal government, other states, and local governments and law enforcement personnel of those jurisdictions to enforce the motor carrier tax, motor fuel tax, and motor fuel and lubricants laws.</text> </level> </level> <level label="e"> <text>On or before December 1 each year, the Executive Director shall report to the General Assembly, in accordance with § 2–1257 of the State Government Article, on:</text> <level label="1"> <text>the aggregate number of licensed tobacco retailers that committed a violation of § 10–107 of the Criminal Law Article and the aggregate number of minors who committed a violation of § 10–107 of the Criminal Law Article during the reporting period;</text> </level> <level label="2"> <text>the number of prior violations for licensed tobacco retailers and minors that committed a violation during the reporting period; and</text> </level> <level label="3"> <text>the subsequent action taken by the Executive Director against each violator and, for each action taken, the number of violations committed by the violator.</text> </level> </level> </section> <section article="gtg" article_name="Tax - General" number="2-108" title_number="2" title_name="Administration by Comptroller" subtitle_number="1" subtitle_name="General Duties"> <text>If, in good faith and with reasonable grounds, the Comptroller, the Executive Director, 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, the Executive Director, or peace officer shall have the immunity from liability described under § 5–523 of the Courts and Judicial Proceedings Article.</text> </section> <section article="gtg" article_name="Tax - General" number="2-109" title_number="2" title_name="Administration by Comptroller" subtitle_number="1" subtitle_name="General Duties"> <level label="a"> <text>The Comptroller shall:</text> <level label="1"> <text>collect the taxes that the Comptroller administers or is otherwise required under this article to collect;</text> </level> <level label="2"> <text>account for the revenue from those taxes and any other tax required to be remitted to the Comptroller; and</text> </level> <level label="3"> <text>distribute the revenue in the manner required under Subtitles 2 through 16 of this title.</text> </level> </level> <level label="b"> <text>The requirement to make a distribution of tax revenue means to segregate, deposit, transfer, credit, disburse by warrant, or otherwise apply the revenue in accordance with the accounting practices and procedures required under the State Finance and Procurement Article and elsewhere in the Code.</text> </level> <level label="c"> <text>Except for a distribution required under § 2-604 of this title, the requirement to distribute to an account means to make a bookkeeping entry in the accounting records of the State.</text> </level> </section> <section article="gtg" article_name="Tax - General" number="2-110" title_number="2" title_name="Administration by Comptroller" subtitle_number="1" subtitle_name="General Duties"> <level label="a"> <level label="1"> <text>The Comptroller shall include on the individual income tax return form a checkoff designated as the “State Chesapeake Bay and Endangered Species Fund Contribution”.</text> </level> <level label="2"> <text>The checkoff shall state that:</text> <level label="i"> <text>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 by the individual; and</text> </level> <level label="ii"> <level label="1"> <text>the individual shall deduct the amount of the contribution from any refund to which the individual is entitled; or</text> </level> <level label="2"> <text>if the individual is not entitled to a refund, the individual shall add the amount of the contribution to the income tax to be paid with the return.</text> </level> </level> </level> <level label="3"> <text>The Comptroller shall include, with the individual income tax return package, a description of the purposes for which the State Chesapeake Bay and Endangered Species Fund was established and the purposes for which the Fund may be used.</text> </level> </level> <level label="b"> <text>The Comptroller shall:</text> <level label="1"> <text>collect the checkoff contributions and account to the State Treasurer for the money collected;</text> </level> <level label="2"> <text>from the contributions collected, distribute the amount necessary to administer the checkoff system to an administrative cost account; and</text> </level> <level label="3"> <text>after the distribution under item (2) of this subsection, distribute the remainder of the money collected under this subsection to the Chesapeake Bay and Endangered Species Fund established under § 1-702 of the Natural Resources Article.</text> </level> </level> </section> <section article="gtg" article_name="Tax - General" number="2-111" title_number="2" title_name="Administration by Comptroller" subtitle_number="1" subtitle_name="General Duties"> <text>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:</text> <level label="1"> <text>filing a Maryland income tax return or declaration of estimated income tax under § 10-820 of this article;</text> </level> <level label="2"> <text>filing a refund claim under § 13-1104 of this article; and</text> </level> <level label="3"> <text>filing an appeal to the Maryland Tax Court under § 13-510 of this article, an appeal to the circuit court under § 13-532 of this article, or any further appeal permitted under Maryland law.</text> </level> </section> <section article="gtg" article_name="Tax - General" number="2-112" title_number="2" title_name="Administration by Comptroller" subtitle_number="1" subtitle_name="General Duties"> <level label="a"> <level label="1"> <text>The Comptroller shall include on the individual income tax return form a checkoff designated as the “Maryland Cancer Fund Contribution”.</text> </level> <level label="2"> <text>The checkoff shall state that:</text> <level label="i"> <text>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</text> </level> <level label="ii"> <level label="1"> <text>the individual shall deduct the amount of the contribution from any refund to which the individual is entitled; or</text> </level> <level label="2"> <text>if the individual is not entitled to a refund, the individual shall add the amount of the contribution to the income tax to be paid with the return.</text> </level> </level> </level> <level label="3"> <text>The Comptroller shall include, with the individual income tax return package, a description of the purposes for which the Maryland Cancer Fund was established and the purposes for which the Fund may be used.</text> </level> </level> <level label="b"> <text>The Comptroller shall:</text> <level label="1"> <text>collect the checkoff contributions and account to the State Treasurer for the money collected;</text> </level> <level label="2"> <text>from the contributions collected, distribute the amount necessary to administer the checkoff system to an administrative cost account; and</text> </level> <level label="3"> <text>after the distribution under item (2) of this subsection, distribute the remainder of the money collected under this subsection to the Maryland Cancer Fund established under § 20-117 of the Health - General Article.</text> </level> </level> </section> <section article="gtg" article_name="Tax - General" number="2-113" title_number="2" title_name="Administration by Comptroller" subtitle_number="1" subtitle_name="General Duties"> <level label="a"> <level label="1"> <text>The Comptroller shall include on the individual income tax return form a checkoff designated as the “Developmental Disabilities Services and Support Fund Contribution”.</text> </level> <level label="2"> <text>The checkoff shall state that:</text> <level label="i"> <text>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</text> </level> <level label="ii"> <level label="1"> <text>the individual shall deduct the amount of the contribution from any refund to which the individual is entitled; or</text> </level> <level label="2"> <text>if the individual is not entitled to a refund, the individual shall add the amount of the contribution to the income tax to be paid with the return.</text> </level> </level> </level> <level label="3"> <text>The Comptroller shall include, with the individual income tax return package, a description of the purposes for which the Waiting List Equity Fund was established and the purposes for which the Fund may be used.</text> </level> </level> <level label="b"> <text>The Comptroller shall:</text> <level label="1"> <text>collect the checkoff contributions and account to the State Treasurer for the money collected;</text> </level> <level label="2"> <text>from the contributions collected, distribute the amount necessary to administer the checkoff system to an administrative cost account; and</text> </level> <level label="3"> <text>after the distribution under item (2) of this subsection, distribute the remainder of the money collected under this subsection to the Waiting List Equity Fund established under § 7–205 of the Health – General Article to be used to provide community–based services to individuals who are on the Developmental Disabilities Administration waiting list and are eligible for, but not receiving, services from the Administration.</text> </level> </level> </section> <section article="gtg" article_name="Tax - General" number="2-113.1" title_number="2" title_name="Administration by Comptroller" subtitle_number="1" subtitle_name="General Duties"> <level label="a"> <level label="1"> <text>The Comptroller shall include on the individual income tax return form a checkoff designated as the “Fair Campaign Financing Fund Contribution”.</text> </level> <level label="2"> <text>The checkoff shall state that:</text> <level label="i"> <text>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 or each spouse is a United States citizen or admitted for permanent legal residence in the United States; and</text> </level> <level label="ii"> <level label="1"> <text>the individual shall deduct the amount of the contribution from any refund to which the individual is entitled; or</text> </level> <level label="2"> <text>if the individual is not entitled to a refund, the individual shall add the amount of the contribution to the income tax to be paid with the return.</text> </level> </level> </level> <level label="3"> <text>The Comptroller shall include with the individual income tax return package a description of the purposes for which the Fair Campaign Financing Fund was established and the purposes for which the Fund may be used.</text> </level> </level> <level label="b"> <text>The Comptroller shall:</text> <level label="1"> <text>collect the checkoff contributions and account to the State Treasurer for the money collected;</text> </level> <level label="2"> <text>from the contributions collected, distribute the amount necessary to administer the checkoff system to an administrative cost account; and</text> </level> <level label="3"> <text>after the distribution under item (2) of this subsection, distribute the remainder of the money collected under this subsection to the Fair Campaign Financing Fund established under § 15–103 of the Election Law Article.</text> </level> </level> </section> <section article="gtg" article_name="Tax - General" number="2-114" title_number="2" title_name="Administration by Comptroller" subtitle_number="1" subtitle_name="General Duties"> <level label="a"> <text>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.</text> </level> <level label="b"> <text>Any monitored or recorded telephone call shall contain a notice to the telephone caller that “Your call may be recorded or monitored for training and quality control purposes”.</text> </level> <level label="c"> <level label="1"> <text>The Comptroller may record or monitor incoming calls to the Comptroller’s call centers only.</text> </level> <level label="2"> <text>The Comptroller may not record or monitor calls to or from direct individual lines in the Office of the Comptroller.</text> </level> </level> <level label="d"> <text>Notwithstanding any other provision of law, information derived from an incoming telephone call to employees of the Comptroller’s call centers may not be used in any criminal or civil proceeding against any Maryland taxpayer unless the caller has made a personal and imminent threat against an employee or property of the State.</text> </level> <level label="e"> <text>Recorded telephone calls may not be retained by the Office of the Comptroller for longer than 60 days, except:</text> <level label="1"> <text>if the call is to be used solely as a positive example to follow in the training of employees using the Comptroller’s call centers; or</text> </level> <level label="2"> <text>if the caller has made a personal and imminent threat against an employee or property of the State.</text> </level> </level> </section> <section article="gtg" article_name="Tax - General" number="2-115" title_number="2" title_name="Administration by Comptroller" subtitle_number="1" subtitle_name="General Duties"> <level label="a"> <level label="1"> <text>In this section the following words have the meanings indicated.</text> </level> <level label="2"> <text>“Advisory Workgroup” has the meaning stated in § 31–201 of the Insurance Article.</text> </level> <level label="3"> <text>“Affordable Care Act” has the meaning stated in § 1–101 of the Insurance Article.</text> </level> <level label="4"> <text>“Exchange” has the meaning stated in § 31–101 of the Insurance Article.</text> </level> <level label="5"> <text>“Insurance affordability program” has the meaning stated in § 31–201 of the Insurance Article.</text> </level> <level label="6"> <text>“Insurance–relevant information” means information about an uninsured individual that is needed for the Exchange to:</text> <level label="i"> <text>identify the uninsured individual, including when matching data available from third–party data sources;</text> </level> <level label="ii"> <text>facilitate the determination of the uninsured individual’s eligibility for an insurance affordability program; or</text> </level> <level label="iii"> <text>facilitate enrollment by the uninsured individual in a plan with minimum essential coverage.</text> </level> </level> <level label="7"> <text>“Minimum essential coverage” has the meaning stated in § 31–101 of the Insurance Article.</text> </level> <level label="8"> <text>“Premium tax credits” means the tax credits described in § 36B of the Internal Revenue Code.</text> </level> <level label="9"> <text>“Program” means the Maryland Easy Enrollment Health Insurance Program established under § 31–202 of the Insurance Article.</text> </level> <level label="10"> <text>“Qualified health plan” means a health benefit plan that has been certified by the Exchange to meet the criteria for certification described in § 1311(c) of the Affordable Care Act and § 31–115 of the Insurance Article.</text> </level> <level label="11"> <text>“Uninsured individual” has the meaning stated in § 31–201 of the Insurance Article.</text> </level> </level> <level label="b"> <level label="1"> <text>The Comptroller shall include on the individual income tax return form a checkoff for indicating whether the individual, or each spouse in the case of a joint return, and any individual claimed as a dependent on the tax return is an uninsured individual at the time the tax return is filed.</text> </level> <level label="2"> <text>If a State income tax return indicates that an individual is an uninsured individual at the time the tax return is filed, the tax return shall be required to include the following information as to each uninsured individual:</text> <level label="i"> <text>the age of each uninsured individual;</text> </level> <level label="ii"> <text>election by the individual filing the tax return of one of the two checkoff boxes described in subsection (c) of this section; and</text> </level> <level label="iii"> <text>if the individual who files a tax return chooses the checkoff box described in subsection (c)(3) of this section, any information determined by the Exchange as essential to determining eligibility for insurance affordability programs, if the information:</text> <level label="1"> <text>is not available from a reliable third–party data source;</text> </level> <level label="2"> <text>is not otherwise required to be provided on the return; and</text> </level> <level label="3"> <text>does not pertain to citizenship or immigration status.</text> </level> </level> </level> <level label="3"> <text>For an individual who files a tax return and chooses the checkoff box described in subsection (c)(3) of this section, the return shall give the individual who filed the tax return the option to indicate the uninsured individual’s preferred method for the Exchange to contact the individual who filed the tax return or the uninsured individual to facilitate either determination of eligibility for insurance affordability programs or enrollment in health coverage.</text> </level> </level> <level label="c"> <level label="1"> <text>In accordance with this subsection, the Comptroller shall include with the income tax return form a separate form that is required only for individuals who file a tax return indicating that an individual is an uninsured individual at the time the tax return is filed.</text> </level> <level label="2"> <text>The separate form shall include two checkoff boxes as described in paragraphs (3) and (4) of this subsection and the information described in subsection (b)(2) and (3) of this section.</text> </level> <level label="3"> <text>One checkoff box shall give an individual who files a tax return the choice to have the Exchange:</text> <level label="i"> <text>based on information in the individual’s tax return, determine the uninsured individual’s eligibility for insurance affordability programs; and</text> </level> <level label="ii"> <text>obtain additional data that may be relevant to determine the uninsured individual’s eligibility for insurance affordability programs.</text> </level> </level> <level label="4"> <text>One checkoff box shall allow an individual who files a tax return the choice to not have the Exchange make the determination described in paragraph (3) of this subsection.</text> </level> <level label="5"> <text>The Comptroller, in consultation with the Exchange and with the advice of the Advisory Workgroup, shall:</text> <level label="i"> <text>develop language for the checkoff boxes described in paragraphs (3) and (4) of this subsection;</text> </level> <level label="ii"> <text>develop language for the instructions for the State income tax return that includes a description of the effects of choosing the checkoff boxes described in paragraphs (3) and (4) of this subsection, including the purposes for which the information disclosed under this section may be used; and</text> </level> <level label="iii"> <text>ensure that the language developed under item (i) of this paragraph is as simple, clear, and easy to understand as possible.</text> </level> </level> <level label="6"> <text>If an individual who files a tax return makes the election described in paragraph (3) of this subsection, notwithstanding the prohibition under § 13–202 of this article, the Comptroller shall convey to the Exchange all insurance–relevant information contained on the return.</text> </level> </level> <level label="d"> <level label="1"> <text>Except as provided in paragraph (2) of this subsection, this section shall apply to returns filed for taxable years beginning after December 31, 2018.</text> </level> <level label="2"> <text>If the Comptroller determines, after consultation with the Exchange, that the implementation of this section is not administratively feasible for taxable years beginning after December 31, 2018, the Comptroller may delay implementation of this section to taxable years beginning after December 31, 2019.</text> </level> </level> </section> <section article="gtg" article_name="Tax - General" number="2-116" effective_note="EFFECTIVE UNTIL DECEMBER 31, 2035 PER CHAPTERS 201 AND 202 OF 2026" title_number="2" title_name="Administration by Comptroller" subtitle_number="1" subtitle_name="General Duties"> <level label="a"> <text>In this section, “Program” means the Maryland Earned Income Tax Credit Assistance Program for Low–Income Families.</text> </level> <level label="b"> <level label="1"> <text>There is a Maryland Earned Income Tax Credit Assistance Program for Low–Income Families.</text> </level> <level label="2"> <text>The purpose of the Program is to:</text> <level label="i"> <text>identify residents who are eligible to claim the credit under § 10–704 of this article but have failed to claim the credit; and</text> </level> <level label="ii"> <text>provide residents identified under item (i) of this paragraph with a streamlined mechanism to claim the credit under § 10–704 of this article.</text> </level> </level> <level label="3"> <text>The Comptroller shall administer the Program.</text> </level> </level> <level label="c"> <level label="1"> <text>This subsection applies to a taxable year beginning after December 31, 2029.</text> </level> <level label="2"> <text>Subject to subsection (d) of this section, the Comptroller shall provide, as part of the Program, a form to claim the credit under § 10–704 of this article to any resident:</text> <level label="i"> <text>for whom the Comptroller has received federal income tax return information for a taxable year described in § 13–1104(c)(1) of this article;</text> </level> <level label="ii"> <text>whose wages were reported by the resident’s employer to the Comptroller for that taxable year;</text> </level> <level label="iii"> <text>who the Comptroller determines, based on all available data, may be eligible to claim the credit under § 10–704 of this article for that taxable year;</text> </level> <level label="iv"> <text>who failed to claim the credit under § 10–704 of this article for that taxable year; and</text> </level> <level label="v"> <text>who is authorized to request a refund under § 13–1104(c)(1) of this article.</text> </level> </level> <level label="3"> <text>The Comptroller shall provide the form required under this subsection no later than 45 days before the expiration of the statute of limitations for claiming a refund under § 13–1104(c)(1) of this article.</text> </level> </level> <level label="d"> <text>In processing the form to claim the credit under § 10–704 of this article, the Comptroller shall calculate the credit as though the resident elected to use the standard deduction under § 10–217 of this article to compute Maryland taxable income.</text> </level> <level label="e"> <level label="1"> <text>The Comptroller shall notify each resident identified under subsection (c)(2) of this section that the Program is a method of claiming the credit under § 10–704 of this article available to eligible residents.</text> </level> <level label="2"> <text>The notification required under paragraph (1) of this subsection shall include:</text> <level label="i"> <text>a description of the Program;</text> </level> <level label="ii"> <text>an explanation of the resident’s eligibility for participation in the Program;</text> </level> <level label="iii"> <text>an explanation that the resident’s participation in the Program is optional but subject to the limitation under subsection (d) of this section;</text> </level> <level label="iv"> <text>an explanation that, notwithstanding the provisions of this section, the resident’s participation in the Program is subject to the provisions of this article relating to the filing of a tax return;</text> </level> <level label="v"> <text>the time by which the form must be completed and returned in order to claim the credit under § 10–704 of this article; and</text> </level> <level label="vi"> <text>a statement that the resident may be eligible for, in a succeeding taxable year:</text> <level label="1"> <text>the federal earned income credit under § 32 of the Internal Revenue Code; and</text> </level> <level label="2"> <text>the credit under § 10–704 of this article.</text> </level> </level> </level> </level> <level label="f"> <text>On request by a resident, a tax collector shall waive any penalties or interest on any assessment of tax due on the form provided to the resident under subsection (c)(2) of this section unless the tax collector reasonably believes the resident knew or should have known the tax was miscalculated.</text> </level> <level label="g"> <text>On or before December 31, 2030, and each December 31 thereafter through December 31, 2035, the Comptroller shall report to the Governor and, in accordance with § 2–1257 of the State Government Article, the General Assembly on:</text> <level label="1"> <text>the effectiveness of the Program in meeting the purpose specified in subsection (b)(2) of this section and recommendations for potential statutory or administrative changes to enhance participation in the Program;</text> </level> <level label="2"> <text>the number of claim forms provided to residents during the previous fiscal year;</text> </level> <level label="3"> <text>the number of claim forms filed by residents during the previous fiscal year;</text> </level> <level label="4"> <text>the number of refundable credits provided to residents during the previous fiscal year; and</text> </level> <level label="5"> <text>the total amount of refundable credits provided to residents during the previous fiscal year.</text> </level> </level> <level label="h"> <text>The Comptroller shall adopt regulations to carry out this section.</text> </level> </section> <section article="gtg" article_name="Tax - General" number="2-116.1" effective_note="EFFECTIVE UNTIL DECEMBER 31, 2030 PER CHAPTERS 725 AND 726 OF 2024" title_number="2" title_name="Administration by Comptroller" subtitle_number="1" subtitle_name="General Duties"> <level label="a"> <level label="1"> <text>In this section the following words have the meanings indicated.</text> </level> <level label="2"> <text>“Awareness campaign” means the individual income tax credit eligibility awareness campaign.</text> </level> <level label="3"> <level label="i"> <text>“Individual income tax credit” means an income tax credit established under Title 10, Subtitle 7 of this article that may be claimed by an individual taxpayer.</text> </level> <level label="ii"> <text>“Individual income tax credit” does not include an income tax credit established under Title 10, Subtitle 7 of this article that may be claimed by a business entity or for business purposes.</text> </level> </level> </level> <level label="b"> <level label="1"> <text>Subject to paragraph (2) of this subsection, the Comptroller shall implement and administer an individual income tax credit eligibility awareness campaign to:</text> <level label="i"> <text>identify underserved individuals who:</text> <level label="1"> <text>may be eligible to claim an individual income tax credit for a taxable year beginning after December 31, 2022, but before January 1, 2030, but do not claim the individual income tax credit during that same taxable year; or</text> </level> <level label="2"> <text>can be identified through any other means as being eligible to claim an individual income tax credit but have failed to claim the credit; and</text> </level> </level> <level label="ii"> <text>encourage individuals identified under item (i) of this paragraph to apply for individual income tax credits.</text> </level> </level> <level label="2"> <text>The Comptroller may decide which individual income tax credits and underserved populations to include in the awareness campaign.</text> </level> </level> <level label="c"> <level label="1"> <text>Subject to paragraph (2) of this subsection, in administering the awareness campaign, the Comptroller:</text> <level label="i"> <text>to assist in identifying individuals under subsection (b) of this section, may partner with other State agencies by entering into data sharing agreements that comply with proper data use standards that ensure an individual’s information remains secure; and</text> </level> <level label="ii"> <text>shall for each taxable year:</text> <level label="1"> <text>utilize any information:</text> </level> <level label="A"> <text>provided to the Comptroller by other State agencies under item (i) of this paragraph; or</text> </level> <level label="B"> <text>obtained through any other means; and</text> </level> <level label="2"> <text>contact and inform each individual identified under subsection (b) of this section that the individual may be eligible to claim an individual income tax credit and how to apply for the credit.</text> </level> </level> </level> <level label="2"> <text>For a data sharing agreement entered into in accordance with paragraph (1)(i) of this subsection:</text> <level label="i"> <text>information may not be disclosed if the disclosure is prohibited by federal law; and</text> </level> <level label="ii"> <text>the Comptroller may not use any information disclosed for a purpose other than identifying individuals who may be eligible to claim an individual income tax credit.</text> </level> </level> </level> <level label="d"> <text>For each of fiscal years 2026 through 2030, the Governor shall include in the annual budget bill an appropriation of $300,000 to the awareness campaign.</text> </level> <level label="e"> <text>On or before December 1, 2026, and each December 1 every 2 years thereafter, the Comptroller shall report to the General Assembly, in accordance with § 2–1257 of the State Government Article, on the implementation and administration of the awareness campaign and its effect on the number of individuals who have claimed individual income tax credits.</text> </level> </section> <section article="gtg" article_name="Tax - General" number="2-117" title_number="2" title_name="Administration by Comptroller" subtitle_number="1" subtitle_name="General Duties"> <level label="a"> <level label="1"> <text>The Comptroller shall include on the individual income tax return form a checkoff designated as the “Maryland Veterans Trust Fund Contribution”.</text> </level> <level label="2"> <text>The checkoff shall state that:</text> <level label="i"> <text>the individual, or each spouse in the case of a joint return, may contribute to the Maryland Veterans Trust Fund the amount designated by the individual; and</text> </level> <level label="ii"> <level label="1"> <text>the individual shall deduct the amount of the contribution from any refund to which the individual is entitled; or</text> </level> <level label="2"> <text>if the individual is not entitled to a refund, the individual shall add the amount of the contribution to the income tax to be paid with the return.</text> </level> </level> </level> <level label="3"> <text>The Comptroller shall include, with the individual income tax return package, a description of the purposes for which the Maryland Veterans Trust Fund was established and the purposes for which the Fund may be used.</text> </level> </level> <level label="b"> <text>The Comptroller shall:</text> <level label="1"> <text>collect the checkoff contributions and account to the State Treasurer for the money collected;</text> </level> <level label="2"> <text>from the contributions collected, distribute the amount necessary to administer the checkoff to an administrative cost account; and</text> </level> <level label="3"> <text>after the distribution under item (2) of this subsection, distribute the remainder of the money collected under this subsection to the Maryland Veterans Trust Fund established under § 9–913 of the State Government Article.</text> </level> </level> </section> <section article="gtg" article_name="Tax - General" number="2-118" title_number="2" title_name="Administration by Comptroller" subtitle_number="1" subtitle_name="General Duties"> <text>The Comptroller shall implement procedures to offer an individual filing a Maryland resident individual income tax return electronically the opportunity to register to make an anatomical gift in accordance with the Maryland Anatomical Gift Act through a hyperlink to the anatomical gift donor registry established under § 4–516 of the Estates and Trusts Article.</text> </section> <section article="gtg" article_name="Tax - General" number="2-119" title_number="2" title_name="Administration by Comptroller" subtitle_number="1" subtitle_name="General Duties"> <text>Notwithstanding any other provision of law, a person is not required to file a return, schedule, or report with the Comptroller electronically if:</text> <level label="1"> <text>the person has a disability, as defined in the Americans with Disabilities Act;</text> </level> <level label="2"> <text>the person has religious beliefs that prohibit the person’s use of electronic filing technology; or</text> </level> <level label="3"> <text>the person is determined by the Comptroller to have a special need to file a paper return, schedule, or report.</text> </level> </section> <section article="gtg" article_name="Tax - General" number="2-120" title_number="2" title_name="Administration by Comptroller" subtitle_number="1" subtitle_name="General Duties"> <level label="a"> <level label="1"> <text>In this section the following words have the meanings indicated.</text> </level> <level label="2"> <text>“Justice–involved individual” means an individual who is convicted of or pleads guilty to a crime and is currently serving or, within the immediately preceding 2 years, has been released after serving a term of imprisonment of at least 6 months but not more than 10 years in a State or federal correctional facility.</text> </level> <level label="3"> <text>“Program” means the Income Tax Reconciliation Program.</text> </level> </level> <level label="b"> <text>There is an Income Tax Reconciliation Program in the State that is administered by the Comptroller.</text> </level> <level label="c"> <text>The purpose of the Program is to allow justice–involved individuals who are unable to file a State income tax return while incarcerated to:</text> <level label="1"> <text>subject to subsection (d) of this section, establish installment payment plans to pay any unpaid income tax that is due for any taxable year during which the individual is incarcerated; and</text> </level> <level label="2"> <text>if approved for an installment payment plan, receive a waiver for any interest and penalties that accrue on the unpaid income tax.</text> </level> </level> <level label="d"> <level label="1"> <text>For any taxable year that begins after December 31, 2024, but before January 1, 2030, a justice–involved individual who receives a notice of assessment of income tax due for a taxable year during which the individual is incarcerated may apply to the Comptroller for an installment payment plan.</text> </level> <level label="2"> <text>If the Comptroller determines that the justice–involved individual is eligible to participate in the Program, the Comptroller shall establish an installment payment plan that allows the individual to pay the unpaid income tax over a period not exceeding 10 years.</text> </level> <level label="3"> <text>If a justice–involved individual is approved for an installment payment plan under the Program, the Comptroller shall waive any interest and penalties that accrue on the unpaid income tax due.</text> </level> </level> <level label="e"> <level label="1"> <text>To carry out the Program, the Comptroller shall:</text> <level label="i"> <text>in collaboration with the Department of Public Safety and Correctional Services, develop an awareness campaign to inform the public and justice–involved individuals about the Program; and</text> </level> <level label="ii"> <text>adopt regulations.</text> </level> </level> <level label="2"> <text>The regulations required under paragraph (1)(ii) of this subsection may include income limitations that establish eligibility for the Program.</text> </level> </level> <level label="f"> <text>On or before December 1, 2026, and each December 1 thereafter, the Comptroller shall report to the General Assembly, in accordance with § 2–1257 of the State Government Article, on the impact of the Program.</text> </level> </section> <section article="gtg" article_name="Tax - General" number="2-201" title_number="2" title_name="Administration by Comptroller" subtitle_number="2" subtitle_name="Admissions and Amusement Tax Revenue Distribution"> <text>From the admissions and amusement tax revenue, the Comptroller shall distribute each quarter the amount necessary to administer the admissions and amusement tax laws in the previous quarter to an administrative cost account.</text> </section> <section article="gtg" article_name="Tax - General" number="2-202" title_number="2" title_name="Administration by Comptroller" subtitle_number="2" subtitle_name="Admissions and Amusement Tax Revenue Distribution"> <level label="a"> <text>After making the distribution required under § 2–201 of this subtitle, within 20 days after the end of each quarter, the Comptroller shall distribute:</text> <level label="1"> <text>except as provided in subsections (b) and (c) of this section, from the revenue from the State admissions and amusement tax on electronic bingo and electronic tip jars under § 4–102(e) of this article:</text> <level label="i"> <text>for fiscal years 2021 through 2025, the revenue attributable to a tax rate of 20% to the Maryland E–Nnovation Initiative Fund under § 6–604 of the Economic Development Article;</text> </level> <level label="ii"> <text>for fiscal year 2026 and each fiscal year thereafter, the revenue attributable to a tax rate of 20% as follows:</text> <level label="1"> <text>$8,500,000 to the Maryland E–Nnovation Initiative Fund under § 6–604 of the Economic Development Article; and</text> </level> <level label="2"> <text>the remainder to the General Fund of the State; and</text> </level> </level> <level label="iii"> <text>for fiscal year 2021 and each fiscal year thereafter, the revenue attributable to a tax rate of 5% as follows:</text> <level label="1"> <text>to the Maryland State Arts Council, as provided in § 4–512 of the Economic Development Article, $1,000,000 in each fiscal year;</text> </level> <level label="2"> <text>to the Town of Chesapeake Beach, $300,000 in each fiscal year;</text> </level> <level label="3"> <text>to the Michael Erin Busch Sports Fund established under § 10–612.2 of the Economic Development Article, $500,000 in each fiscal year; and</text> </level> <level label="4"> <text>the remainder to the Special Fund for Preservation of Cultural Arts in Maryland, as provided in § 4–801 of the Economic Development Article; and</text> </level> </level> </level> <level label="2"> <text>the remaining admissions and amusement tax revenue:</text> <level label="i"> <text>to the Maryland Stadium Authority, county, or municipal corporation that is the source of the revenue; or</text> </level> <level label="ii"> <text>if the Maryland Stadium Authority and also a county or municipal corporation tax a reduced charge or free admission:</text> <level label="1"> <text>80% of that revenue to the Authority; and</text> </level> <level label="2"> <text>20% to the county or municipal corporation.</text> </level> </level> </level> </level> <level label="b"> <level label="1"> <text>Subject to paragraph (2) of this subsection, from the revenue from the State admissions and amusement tax on electronic bingo and electronic tip jars in Calvert County under § 4–102(e) of this article, the Comptroller shall distribute from:</text> <level label="i"> <text>the revenue attributable to a tax rate of 1.5%:</text> <level label="1"> <text>$50,000 to the Boys and Girls Club of the Town of North Beach; and</text> </level> <level label="2"> <text>the remainder to the Town of North Beach;</text> </level> </level> <level label="ii"> <text>the revenue attributable to a tax rate of 2.5% to the Town of Chesapeake Beach; and</text> </level> <level label="iii"> <text>the revenue attributable to a tax rate of 4% to the Calvert County Youth Recreational Opportunities Fund under Title 5, Subtitle 19 of the Natural Resources Article.</text> </level> </level> <level label="2"> <text>Funds required to be distributed to the entities in paragraph (1) of this subsection shall be provided through an appropriation in the annual State budget under budget code A15O00.03 Payments to Civil Divisions of the State.</text> </level> </level> <level label="c"> <text>From the revenue attributable to a tax rate of 5% to be distributed to the Special Fund for Preservation of Cultural Arts in Maryland or the Maryland State Arts Council under subsection (a)(1)(ii) of this section, the Comptroller shall distribute:</text> <level label="1"> <text>for fiscal year 2019 and each fiscal year thereafter, $250,000 to the Arts Council of Anne Arundel County; and</text> </level> <level label="2"> <text>for fiscal year 2020 and each fiscal year thereafter, $250,000 to the Maryland Historical Society.</text> </level> </level> </section> <section article="gtg" article_name="Tax - General" number="2-203" title_number="2" title_name="Administration by Comptroller" subtitle_number="2" subtitle_name="Admissions and Amusement Tax Revenue Distribution"> <text>The Comptroller shall pay refunds relating to the admissions and amusement tax from undistributed tax revenue attributable to the Maryland Stadium Authority, the county, or municipal corporation that is the source of the tax.</text> </section> <section article="gtg" article_name="Tax - General" number="2-301" title_number="2" title_name="Administration by Comptroller" subtitle_number="3" subtitle_name="Alcoholic Beverage Tax Revenue Distribution"> <level label="a"> <text>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.</text> </level> <level label="b"> <text>After making the distribution required under subsection (a) of this section, the Comptroller shall distribute to the Maryland Alcohol Manufacturing Promotion Fund under § 5–2009 of the Economic Development Article the alcoholic beverage tax revenue collected under § 5–105 of this article on:</text> <level label="1"> <text>beer produced by holders of a Class 5 brewery license, Class 6 pub–brewery license, Class 7 micro–brewery license, or Class 8 farm brewery license;</text> </level> <level label="2"> <text>wine produced by holders of a Class 3 winery license or Class 4 limited winery license; and</text> </level> <level label="3"> <text>distilled spirits produced by holders of a Class 1 distillery license or Class 9 limited distillery license.</text> </level> </level> <level label="c"> <text>After making the distributions required under subsections (a) and (b) of this section, the Comptroller shall distribute the remaining alcoholic beverage tax revenue to the General Fund of the State.</text> </level> </section> <section article="gtg" article_name="Tax - General" number="2-302" title_number="2" title_name="Administration by Comptroller" subtitle_number="3" subtitle_name="Alcoholic Beverage Tax Revenue Distribution"> <text>The Comptroller shall pay refunds relating to the alcoholic beverage tax from the General Fund.</text> </section> <section article="gtg" article_name="Tax - General" number="2-303" title_number="2" title_name="Administration by Comptroller" subtitle_number="3" subtitle_name="Alcoholic Beverage Tax Revenue Distribution"> <text>The Comptroller shall distribute the proceeds from sales of contraband alcoholic beverages and conveyances under § 13–841(a) or (d) of this article to the General Fund.</text> </section> <section article="gtg" article_name="Tax - General" number="2-401" title_number="2" title_name="Administration by Comptroller" subtitle_number="4" subtitle_name="Boxing and Wrestling Tax Refunds"> <text>From the boxing and wrestling tax revenue, the Comptroller shall distribute each quarter the amount necessary to administer the boxing and wrestling tax laws in the previous quarter to an administrative cost account.</text> </section> <section article="gtg" article_name="Tax - General" number="2-402" title_number="2" title_name="Administration by Comptroller" subtitle_number="4" subtitle_name="Boxing and Wrestling Tax Refunds"> <text>After making the distribution required under § 2-401 of this subtitle, the Comptroller shall distribute the remaining boxing and wrestling tax revenue to the General Fund of the State.</text> </section> <section article="gtg" article_name="Tax - General" number="2-4A-01" title_number="2" title_name="Administration by Comptroller" subtitle_number="4A" subtitle_name="Digital Advertising Gross Revenues Tax Revenue Distribution"> <text>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.</text> </section> <section article="gtg" article_name="Tax - General" number="2-4A-02" title_number="2" title_name="Administration by Comptroller" subtitle_number="4A" subtitle_name="Digital Advertising Gross Revenues Tax Revenue Distribution"> <text>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.</text> </section> <section article="gtg" article_name="Tax - General" number="2-501" title_number="2" title_name="Administration by Comptroller" subtitle_number="5" subtitle_name="Financial Institution Franchise Tax Revenue Distribution"> <text>The Comptroller shall distribute the financial institution franchise tax revenue to the General Fund of the State.</text> </section> <section article="gtg" article_name="Tax - General" number="2-502" title_number="2" title_name="Administration by Comptroller" subtitle_number="5" subtitle_name="Financial Institution Franchise Tax Revenue Distribution"> <text>The Comptroller shall pay refunds relating to the financial institutions franchise tax that the Department certifies under § 8-212 of this article from the General Fund of the State.</text> </section> <section article="gtg" article_name="Tax - General" number="2-601" title_number="2" title_name="Administration by Comptroller" subtitle_number="6" subtitle_name="Income Tax Revenue Distribution"> <level label="a"> <text>In this subtitle the following words have the meanings indicated.</text> </level> <level label="b"> <text>“Corporation” has the meaning stated in § 10-101 of this article.</text> </level> <level label="c"> <text>“County income tax” has the meaning stated in § 10-101 of this article.</text> </level> <level label="d"> <text>“Individual” has the meaning stated in § 10-101 of this article.</text> </level> <level label="e"> <text>“State income tax” has the meaning stated in § 10-101 of this article.</text> </level> </section> <section article="gtg" article_name="Tax - General" number="2-604" title_number="2" title_name="Administration by Comptroller" subtitle_number="6" subtitle_name="Income Tax Revenue Distribution"> <text>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.</text> </section> <section article="gtg" article_name="Tax - General" number="2-605" title_number="2" title_name="Administration by Comptroller" subtitle_number="6" subtitle_name="Income Tax Revenue Distribution"> <level label="a"> <text>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.</text> </level> <level label="b"> <text>The Comptroller shall include within the distribution required under this section the amount necessary for the counties’ share of the cost of administering the income tax laws.</text> </level> <level label="c"> <text>The share of administrative costs for each county is the amount equal to the product of multiplying the cost of administering the income tax laws by a fraction:</text> <level label="1"> <text>the numerator of which is the amount of county income tax from individuals collected and attributable to residents of the county; and</text> </level> <level label="2"> <text>the denominator of which is the total amount of income tax collected from individuals and corporations.</text> </level> </level> </section> <section article="gtg" article_name="Tax - General" number="2-605.1" title_number="2" title_name="Administration by Comptroller" subtitle_number="6" subtitle_name="Income Tax Revenue Distribution"> <level label="a"> <text>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 § 5–206 of the Education Article.</text> </level> <level label="b"> <text>After making the distributions required under §§ 2–604 and 2–605 of this subtitle, on or before June 30, 2023, the Comptroller shall distribute $800,000,000 of the income tax revenue from individuals to the Blueprint for Maryland’s Future Fund established under § 5–206 of the Education Article.</text> </level> </section> <section article="gtg" article_name="Tax - General" number="2-605.2" title_number="2" title_name="Administration by Comptroller" subtitle_number="6" subtitle_name="Income Tax Revenue Distribution"> <text>After making the distributions required under §§ 2–604 and 2–605 of this subtitle, on or before June 30, 2022, the Comptroller shall distribute $30,000,000 of the income tax revenue from individuals to the Rental Housing Fund established under § 4–504 of the Housing and Community Development Article. </text> </section> <section article="gtg" article_name="Tax - General" number="2-605.3" title_number="2" title_name="Administration by Comptroller" subtitle_number="6" subtitle_name="Income Tax Revenue Distribution"> <text>After making the distributions required under §§ 2–604, 2–605, 2–605.1, and 2–605.2 of this subtitle, from the remaining income tax revenue from individuals, the Comptroller shall distribute 37.5% of the income tax revenue attributable to the tax imposed under § 10–105(a)(3) of this article to the Transportation Trust Fund.</text> </section> <section article="gtg" article_name="Tax - General" number="2-606" title_number="2" title_name="Administration by Comptroller" subtitle_number="6" subtitle_name="Income Tax Revenue Distribution"> <level label="a"> <text>After making the distributions required under §§ 2–604 through 2–605.3 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:</text> <level label="1"> <text>with respect to which an income tax return is not filed; and</text> </level> <level label="2"> <text>that is attributable to:</text> <level label="i"> <text>income tax withheld from salary, wages, or other compensation for personal services under Title 10 of this article; or</text> </level> <level label="ii"> <text>estimated income tax payments by individuals.</text> </level> </level> </level> <level label="b"> <level label="1"> <text>In June of each year, from current collections, the Comptroller shall reserve an amount of unallocated revenue that the Comptroller estimates will be claimed on returns and refunded to taxpayers within 3 years of the date the income tax return was due to be filed, and distribute to each county, municipal corporation, and special taxing district a pro rata share of the balance of the unallocated individual income tax revenue.</text> </level> <level label="2"> <text>The Comptroller shall adjust the amount distributed under paragraph (1) of this subsection to a county, municipal corporation, or special taxing district to allow for the proportionate part of tax claim payments for a prior calendar year made after a distribution is made to the county, municipal corporation, or special taxing district for that year.</text> </level> </level> <level label="c"> <level label="1"> <text>To compute the pro rata share for a county, the Comptroller shall:</text> <level label="i"> <text>compute the amount equal to the product of multiplying the unallocated individual income tax revenue by a fraction:</text> <level label="1"> <text>the numerator of which is the income tax for the county collected for a calendar year; and</text> </level> <level label="2"> <text>the denominator of which is the total income tax from individuals collected for that year; and</text> </level> </level> <level label="ii"> <text>reduce the amount computed under item (i) of this paragraph by the pro rata share computed under paragraph (2) of this subsection for municipal corporations and special taxing districts that are located in the county.</text> </level> </level> <level label="2"> <text>To compute the pro rata share for a municipal corporation or special taxing district, the Comptroller shall compute the amount equal to the product of multiplying the pro rata share for a calendar year for the county where the municipal corporation or district is located by a fraction:</text> <level label="i"> <text>the numerator of which is the amount distributed under § 2–607 of this subtitle to that municipal corporation or special taxing district for that year; and</text> </level> <level label="ii"> <text>the denominator of which is the total income tax for that county collected for that year.</text> </level> </level> </level> <level label="d"> <text>On or before June 30, 2009, the Comptroller shall distribute $366,778,631 from the Local Reserve Account established to comply with this section to the General Fund of the State.</text> </level> <level label="e"> <text>On or before June 30, 2010, the Comptroller shall distribute $350,000,000 from the Local Reserve Account established to comply with this section to the Education Trust Fund established under § 9–1A–30 of the State Government Article.</text> </level> <level label="f"> <text>On or before June 30, 2011, the Comptroller shall distribute $200,000,000 from the Local Reserve Account established to comply with this section to the General Fund of the State for use in funding the Maryland Medicaid Program for fiscal year 2011.</text> </level> <level label="g"> <level label="1"> <text>On or before June 30, 2013, the Comptroller shall distribute $15,379,979 from the Local Reserve Account established to comply with this section to a special fund established in the Department of Transportation for the purpose of providing transportation grants to municipalities.</text> </level> <level label="2"> <text>The grants authorized under this subsection shall be allocated to eligible municipalities as provided in § 8–405 of the Transportation Article.</text> </level> </level> <level label="h"> <level label="1"> <text>On or before June 30, 2025, the Comptroller shall distribute $230,000,000 from the Local Reserve Account established to comply with this section to the General Fund of the State.</text> </level> <level label="2"> <text>On or before June 30, 2026, the Comptroller shall distribute $40,567,430 from the Local Reserve Account established to comply with this section to the General Fund of the State.</text> </level> </level> <level label="i"> <level label="1"> <text>On or before June 1, 2026, the Comptroller shall distribute $37,300,000 from the Local Reserve Account established to comply with this section to the General Fund of the State.</text> </level> <level label="2"> <text>The Maryland Department of Labor shall reimburse the Local Reserve Account $37,300,000 within 2 years after contributions into the Department’s Family and Medical Leave Insurance Fund begin.</text> </level> </level> <level label="j"> <text>In each of fiscal years 2026 through 2060, in addition to the amounts distributed under subsection (b) of this section, the Comptroller shall distribute $10,000,000 of the remaining income tax revenue from individuals to the Local Reserve Account established to comply with this section to repay the $350,000,000 transfer to the Education Trust Fund required under subsection (e) of this section.</text> </level> <level label="k"> <text>For fiscal years 2024 through 2043, in addition to the amounts distributed under subsections (b) and (j) of this section, the Comptroller shall distribute $10,000,000 of the remaining income tax revenue from individuals to the Local Reserve Account established to comply with this section.</text> </level> <level label="l"> <text>For fiscal years 2029 through 2038, in addition to the amounts distributed under subsections (b), (j), and (k) of this section, the Comptroller shall distribute $27,056,743 of the remaining income tax revenue from individuals to the Local Reserve Account established to comply with this section to repay the $270,567,430 transfer to the General Fund of the State required under subsection (h) of this section.</text> </level> </section> <section article="gtg" article_name="Tax - General" number="2-607" title_number="2" title_name="Administration by Comptroller" subtitle_number="6" subtitle_name="Income Tax Revenue Distribution"> <level label="a"> <text>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 Comptroller as to State income tax liability and county income tax liability of the residents of the district or municipal corporation, equals the greater of:</text> <level label="1"> <text>subject to subsection (b) of this section, 17% of the county income tax liability of those residents; or</text> </level> <level label="2"> <level label="0"> <text>37% of the Maryland taxable income of those residents.</text> </level> </level> </level> <level label="b"> <text>If the county income tax rate for a county is less than 2.6%, the amount determined under subsection (a)(1) of this section shall be multiplied by a fraction:</text> <level label="1"> <text>the numerator of which is 2.6%; and</text> </level> <level label="2"> <text>the denominator of which is the county income tax rate for the county.</text> </level> </level> <level label="c"> <text>The Comptroller shall adjust the amount distributed under subsection (a) of this section to a municipal corporation or special taxing district to allow for a proportionate part of refund and interest payments for a prior calendar year made after a distribution is made to the municipal corporation or district for that year.</text> </level> </section> <section article="gtg" article_name="Tax - General" number="2-608" title_number="2" title_name="Administration by Comptroller" subtitle_number="6" subtitle_name="Income Tax Revenue Distribution"> <level label="a"> <level label="1"> <text>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 § 5–213 or § 5–213.1 of the Education Article.</text> </level> <level label="2"> <text>After making the distributions required under §§ 2–604 through 2–607 of this subtitle and paragraph (1) of this subsection, the Comptroller shall distribute to each county the remaining income tax revenue from individuals attributable to the county income tax for that county.</text> </level> </level> <level label="b"> <text>The Comptroller shall adjust the amount distributed under subsection (a) of this section to a county to allow for a proportionate part of refund and interest payments made for a prior calendar year after a distribution is made to the county for that year.</text> </level> </section> <section article="gtg" article_name="Tax - General" number="2-609" title_number="2" title_name="Administration by Comptroller" subtitle_number="6" subtitle_name="Income Tax Revenue Distribution"> <text>After making the distributions required under §§ 2–604 through 2–608 of this subtitle, and after making the distributions required under §§ 7–329 and 7–330 of the State Finance and Procurement Article, the Comptroller shall distribute the remaining income tax revenue from individuals to the General Fund of the State.</text> </section> <section article="gtg" article_name="Tax - General" number="2-610" title_number="2" title_name="Administration by Comptroller" subtitle_number="6" subtitle_name="Income Tax Revenue Distribution"> <level label="a"> <text>The Comptroller shall make the distributions of income tax revenue from individuals attributable to county income tax periodically to a county, municipal corporation, or special taxing district.</text> </level> <level label="b"> <text>The periodic distributions of the estimated amount to which each county, municipal corporation, and special taxing district is entitled from withholdings and estimated income taxes paid shall be made:</text> <level label="1"> <text>for the 1st 3 quarters of the State’s fiscal year, as often as practicable but at least each quarter; and</text> </level> <level label="2"> <text>for the 4th quarter of that year:</text> <level label="i"> <text>before the last day of that year, for the months of April and May; and</text> </level> <level label="ii"> <text>before August 31, for the month of June.</text> </level> </level> </level> <level label="c"> <text>Abrogated.</text> </level> </section> <section article="gtg" article_name="Tax - General" number="2-611" title_number="2" title_name="Administration by Comptroller" subtitle_number="6" subtitle_name="Income Tax Revenue Distribution"> <level label="a"> <text>In this section, “account” means the Local Reserve Account established to comply with § 2–606 of this subtitle.</text> </level> <level label="b"> <text>This section applies to a county or municipal corporation that receives an overpayment or underpayment of local income tax revenue from the Comptroller.</text> </level> <level label="c"> <text>After reviewing income tax revenue distributions to a county or municipal corporation, if the Comptroller determines that the county or municipal corporation received an underpayment of income tax, the Comptroller shall initially pay the amount due to the county or municipal corporation from the account.</text> </level> <level label="d"> <text>After reviewing income tax revenue distributions to a county or municipal corporation, if the Comptroller determines that the county or municipal corporation received an overpayment of income tax, the Comptroller may not require the county or municipal corporation to reimburse the account for its share of the overpayment.</text> </level> <level label="e"> <text>A determination by the Comptroller under this section that a county or municipal corporation received an underpayment or overpayment of income tax shall be based on a full accounting of income tax returns for the taxable year for which the county or municipal corporation received the underpayment or overpayment.</text> </level> </section> <section article="gtg" article_name="Tax - General" number="2-613" title_number="2" title_name="Administration by Comptroller" subtitle_number="6" subtitle_name="Income Tax Revenue Distribution"> <text>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.</text> </section> <section article="gtg" article_name="Tax - General" number="2-613.1" title_number="2" title_name="Administration by Comptroller" subtitle_number="6" subtitle_name="Income Tax Revenue Distribution"> <text>After making the distribution required under § 2–613 of this subtitle, of the remaining income tax revenue from corporations, the Comptroller shall distribute:</text> <level label="1"> <text>6% to the Higher Education Investment Fund established under § 15–106.6 of the Education Article; and</text> </level> <level label="2"> <level label="9"> <text>15% to the General Fund.</text> </level> </level> </section> <section article="gtg" article_name="Tax - General" number="2-614" title_number="2" title_name="Administration by Comptroller" subtitle_number="6" subtitle_name="Income Tax Revenue Distribution"> <level label="a"> <level label="1"> <text>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 20% of the remaining income tax revenue from corporations to a special fund to be distributed as provided in subsection (b) of this section.</text> </level> <level label="2"> <text>The percent of the remaining income tax revenue from corporations distributed to a special fund to be distributed as provided in subsection (b) of this section shall be:</text> <level label="i"> <level label="17"> <text>2% for the fiscal year beginning July 1, 2022;</text> </level> </level> <level label="ii"> <text>20% for the fiscal year beginning July 1, 2023;</text> </level> <level label="iii"> <text>21% for the fiscal year beginning July 1, 2024; and</text> </level> <level label="iv"> <text>22% for each fiscal year beginning on or after July 1, 2025, but before July 1, 2027.</text> </level> </level> </level> <level label="b"> <level label="1"> <level label="i"> <text>Except as provided in subparagraph (ii) of this paragraph, from the special fund, the Comptroller shall distribute an amount equal to 20% of the cost to administer the income tax on corporations to an administrative cost account.</text> </level> <level label="ii"> <text>The percent of the cost to administer the income tax on corporations that is distributed to an administrative cost account shall be:</text> <level label="1"> <level label="17"> <text>2% for the fiscal year beginning July 1, 2022;</text> </level> </level> <level label="2"> <text>20% for the fiscal year beginning July 1, 2023;</text> </level> <level label="3"> <text>21% for the fiscal year beginning July 1, 2024; and</text> </level> <level label="4"> <text>22% for each fiscal year beginning on or after July 1, 2025, but before July 1, 2027.</text> </level> </level> </level> <level label="2"> <text>After making the distribution required under paragraph (1) of this subsection, the Comptroller shall distribute the balance in the special fund to the Gasoline and Motor Vehicle Revenue Account in the Transportation Trust Fund.</text> </level> </level> </section> <section article="gtg" article_name="Tax - General" number="2-614.1" title_number="2" title_name="Administration by Comptroller" subtitle_number="6" subtitle_name="Income Tax Revenue Distribution"> <level label="a"> <text>In this section, “qualified data center” has the meaning stated in § 11–239 of this article.</text> </level> <level label="b"> <text>After making the distributions required under §§ 2–613, 2–613.1, and 2–614 of this subtitle, the Comptroller shall distribute 15% of the remaining income tax revenue from corporations that is attributable to qualified data centers that are operational on or after January 1, 2026, to the Strategic Energy Investment Fund established under § 9–20B–05 of the State Government Article.</text> </level> </section> <section article="gtg" article_name="Tax - General" number="2-615" title_number="2" title_name="Administration by Comptroller" subtitle_number="6" subtitle_name="Income Tax Revenue Distribution"> <text>After making the distributions required under §§ 2–613, 2–613.1, 2–614, and 2–614.1 of this subtitle, the Comptroller shall distribute the remaining income tax revenue from corporations to the General Fund of the State. </text> </section> <section article="gtg" article_name="Tax - General" number="2-701" title_number="2" title_name="Administration by Comptroller" subtitle_number="7" subtitle_name="Inheritance Tax Revenue Distribution"> <text>The Comptroller shall distribute the inheritance tax revenue to the General Fund of the State.</text> </section> <section article="gtg" article_name="Tax - General" number="2-702" title_number="2" title_name="Administration by Comptroller" subtitle_number="7" subtitle_name="Inheritance Tax Revenue Distribution"> <text>If, under § 7-233(d) of this article, a register of wills certifies a refund relating to the inheritance tax, the Comptroller:</text> <level label="1"> <text>shall authorize the register to pay the refund from inheritance tax revenue that the register has not paid into the State Treasury; or</text> </level> <level label="2"> <text>if the register does not have enough revenue, shall pay the refund from the General Fund of the State.</text> </level> </section> <section article="gtg" article_name="Tax - General" number="2-801" title_number="2" title_name="Administration by Comptroller" subtitle_number="8" subtitle_name="Maryland Estate Tax Revenue Distribution"> <text>The Comptroller shall distribute the Maryland estate tax revenue to the General Fund of the State.</text> </section> <section article="gtg" article_name="Tax - General" number="2-802" title_number="2" title_name="Administration by Comptroller" subtitle_number="8" subtitle_name="Maryland Estate Tax Revenue Distribution"> <text>The Comptroller shall pay refunds relating to the Maryland estate tax from the General Fund of the State.</text> </section> <section article="gtg" article_name="Tax - General" number="2-901" title_number="2" title_name="Administration by Comptroller" subtitle_number="9" subtitle_name="Maryland Generation-Skipping Transfer Tax Revenue Distribution"> <text>The Comptroller shall distribute the Maryland generation-skipping transfer tax revenue to the General Fund of the State.</text> </section> <section article="gtg" article_name="Tax - General" number="2-902" title_number="2" title_name="Administration by Comptroller" subtitle_number="9" subtitle_name="Maryland Generation-Skipping Transfer Tax Revenue Distribution"> <text>The Comptroller shall pay refunds relating to the Maryland generation-skipping transfer tax from the General Fund of the State.</text> </section> <section article="gtg" article_name="Tax - General" number="2-1001" title_number="2" title_name="Administration by Comptroller" subtitle_number="10" subtitle_name="Motor Carrier Tax Revenue and Fee Distribution"> <text>The Comptroller shall distribute the motor carrier tax revenue and fees collected under Title 9 of this article to the Gasoline and Motor Vehicle Revenue Account of the Transportation Trust Fund.</text> </section> <section article="gtg" article_name="Tax - General" number="2-1002" title_number="2" title_name="Administration by Comptroller" subtitle_number="10" subtitle_name="Motor Carrier Tax Revenue and Fee Distribution"> <text>The Comptroller shall pay refunds relating to the motor carrier tax from motor fuel tax revenue.</text> </section> <section article="gtg" article_name="Tax - General" number="2-1101" title_number="2" title_name="Administration by Comptroller" subtitle_number="11" subtitle_name="Motor Fuel Tax Revenue Distribution"> <text>From the motor fuel tax revenue the Comptroller shall distribute the amount necessary to pay refunds relating to the motor fuel tax and the motor carrier tax to a refund account.</text> </section> <section article="gtg" article_name="Tax - General" number="2-1102" title_number="2" title_name="Administration by Comptroller" subtitle_number="11" subtitle_name="Motor Fuel Tax Revenue Distribution"> <text>After making the distributions required under § 2-1101 of this subtitle, from the remaining motor fuel tax revenue, the Comptroller shall distribute the amount necessary to administer the Motor Fuel Tax Bureau of the Regulatory and Enforcement Division of the Comptroller’s Office to an administrative cost account.</text> </section> <section article="gtg" article_name="Tax - General" number="2-1103" title_number="2" title_name="Administration by Comptroller" subtitle_number="11" subtitle_name="Motor Fuel Tax Revenue Distribution"> <text>After making the distributions required under §§ 2–1101 and 2–1102 of this subtitle, the Comptroller shall distribute:</text> <level label="1"> <text>the remaining motor fuel tax revenue from aviation fuel to the Transportation Trust Fund;</text> </level> <level label="2"> <text>all remaining motor fuel tax revenue, equal to the average percentage by which the motor fuel tax rate exceeds 18.5 cents per gallon, not including revenue attributable to an increase in the motor fuel tax rates under § 9–305(b) of this article or revenue attributable to the sales and use tax equivalent rate imposed under § 9–306 of this article, to the Gasoline and Motor Vehicle Revenue Account in the Transportation Trust Fund;</text> </level> <level label="3"> <text>revenue attributable to an increase in the motor fuel tax rates imposed under § 9–305(b) of this article to the Transportation Trust Fund; and</text> </level> <level label="4"> <text>revenue attributable to the sales and use tax equivalent rate imposed under § 9–306 of this article to the Transportation Trust Fund.</text> </level> </section> <section article="gtg" article_name="Tax - General" number="2-1104" title_number="2" title_name="Administration by Comptroller" subtitle_number="11" subtitle_name="Motor Fuel Tax Revenue Distribution"> <level label="a"> <text>Except as otherwise provided in this section, after making the distributions required under §§ 2–1101 through 2–1103 of this subtitle, from the remaining motor fuel tax revenue, the Comptroller shall distribute:</text> <level label="1"> <level label="2"> <text>3% to the Chesapeake and Atlantic Coastal Bays 2010 Trust Fund;</text> </level> </level> <level label="2"> <level label="0"> <text>5% to the Waterway Improvement Fund; and</text> </level> </level> <level label="3"> <text>any remaining balance to the Gasoline and Motor Vehicle Revenue Account of the Transportation Trust Fund.</text> </level> </level> <level label="b"> <text>For each fiscal year beginning on or before July 1, 2015, instead of the distribution required under subsection (a)(1) of this section, the Comptroller shall distribute 2.3% of the remaining motor fuel tax revenue as follows:</text> <level label="1"> <text>to the General Fund of the State:</text> <level label="i"> <text>$5,000,000 for each fiscal year beginning on or before July 1, 2011;</text> </level> <level label="ii"> <text>$5,000,000 for each of the fiscal years beginning July 1, 2012, July 1, 2013, and July 1, 2014; and</text> </level> <level label="iii"> <text>$4,624,687 for the fiscal year beginning July 1, 2015;</text> </level> </level> <level label="2"> <text>$8,000,000 to the Budget Restoration Fund for the fiscal year beginning July 1, 2012; and</text> </level> <level label="3"> <text>the balance to the Chesapeake and Atlantic Coastal Bays 2010 Trust Fund.</text> </level> </level> </section> <section article="gtg" article_name="Tax - General" number="2-1201" title_number="2" title_name="Administration by Comptroller" subtitle_number="12" subtitle_name="Public Service Company Franchise Tax Refunds"> <text>The Comptroller shall pay refunds relating to the public service company franchise tax from the General Fund of the State.</text> </section> <section article="gtg" article_name="Tax - General" number="2-1301" title_number="2" title_name="Administration by Comptroller" subtitle_number="13" subtitle_name="Sales and Use Tax Revenue Distribution"> <text>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.</text> </section> <section article="gtg" article_name="Tax - General" number="2-1302" title_number="2" title_name="Administration by Comptroller" subtitle_number="13" subtitle_name="Sales and Use Tax Revenue Distribution"> <text>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.</text> </section> <section article="gtg" article_name="Tax - General" number="2-1302.1" title_number="2" title_name="Administration by Comptroller" subtitle_number="13" subtitle_name="Sales and Use Tax Revenue Distribution"> <text>After making the distributions required under §§ 2–1301 and 2–1302 of this subtitle:</text> <level label="1"> <text>of the sales and use tax collected 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:</text> <level label="i"> <text>45% to the Transportation Trust Fund established under § 3–216 of the Transportation Article; and</text> </level> <level label="ii"> <text>the remainder to the Chesapeake and Atlantic Coastal Bays 2010 Trust Fund; and</text> </level> </level> <level label="2"> <text>the Comptroller shall distribute to the Transportation Trust Fund established under § 3–216 of the Transportation Article the sales and use tax collected that is attributable to the sale of electricity:</text> <level label="i"> <text>at an electric vehicle charging station; or</text> </level> <level label="ii"> <text>used to charge an electric vehicle and is not sold under a residential or domestic rate schedule on file with the Public Service Commission.</text> </level> </level> </section> <section article="gtg" article_name="Tax - General" number="2-1302.2" title_number="2" title_name="Administration by Comptroller" subtitle_number="13" subtitle_name="Sales and Use Tax Revenue Distribution"> <text>After making the distributions required under §§ 2–1301 through 2–1302.1 of this subtitle, of the sales and use tax collected under § 11–104(k) of this article from the sale of cannabis, as defined in § 1–101 of the Alcoholic Beverages and Cannabis Article, the Comptroller quarterly shall distribute:</text> <level label="1"> <text>75% of the revenues as follows:</text> <level label="i"> <text>to the Cannabis Regulation and Enforcement Fund, established under § 36–206 of the Alcoholic Beverages and Cannabis Article, an amount necessary to defray the entire cost of the operations and administrative expenses of the Maryland Cannabis Administration established under Title 36 of the Alcoholic Beverages and Cannabis Article;</text> </level> <level label="ii"> <text>to the Department of Social and Economic Mobility Special Fund, established under § 9–4107 of the State Government Article, an amount necessary to defray the operations and administrative expenses of the Office of Social Equity within the Department of Social and Economic Mobility;</text> </level> <level label="iii"> <text>after making the distribution required under items (i) and (ii) of this item:</text> <level label="1"> <text>35% to the Community Reinvestment and Repair Fund under § 1–322 of the Alcoholic Beverages and Cannabis Article for fiscal years 2024 through 2033;</text> </level> <level label="2"> <text>5% to counties, which shall be allocated to each county based on the percentage of revenue collected from that county, except that a county shall distribute to a municipality located in the county 50% of the allocation received under this item that is attributable to the sales and use tax revenue generated by a dispensary located in that municipality;</text> </level> <level label="3"> <text>5% to the Cannabis Public Health Fund established under § 13–4505 of the Health – General Article; and</text> </level> <level label="4"> <text>for fiscal years 2024 through 2028, 5% to the Cannabis Business Assistance Fund established under § 5–1901 of the Economic Development Article; and</text> </level> </level> <level label="iv"> <text>any balance remaining after the distributions required under items (i), (ii), and (iii) of this item to the General Fund of the State; and</text> </level> </level> <level label="2"> <text>25% of the revenue to the General Fund of the State.</text> </level> </section> <section article="gtg" article_name="Tax - General" number="2-1302.3" title_number="2" title_name="Administration by Comptroller" subtitle_number="13" subtitle_name="Sales and Use Tax Revenue Distribution"> <text>After making the distributions required under §§ 2–1301 through 2–1302.2 of this subtitle, the Comptroller shall distribute the sales and use tax revenue that is attributable to the purchase of a racehorse following a claiming race to the Racing and Community Development Facilities Fund established under § 10–657.3 of the Economic Development Article.</text> </section> <section article="gtg" article_name="Tax - General" number="2-1302.4" title_number="2" title_name="Administration by Comptroller" subtitle_number="13" subtitle_name="Sales and Use Tax Revenue Distribution"> <text>After making the distributions required under §§ 2–1301 through 2–1302.2 of this subtitle, of the sales and use tax collected from the sale of electronic smoking devices, as defined in § 11–104(j) of this article, the Comptroller shall distribute the revenue attributable to a tax rate of 8% to the Blueprint for Maryland’s Future Fund established under § 5–206 of the Education Article.</text> </section> <section article="gtg" article_name="Tax - General" number="2-1302.5" title_number="2" title_name="Administration by Comptroller" subtitle_number="13" subtitle_name="Sales and Use Tax Revenue Distribution"> <text>After making the distributions required under §§ 2–1301 through 2–1302.4 of this subtitle, of the sales and use tax collected under § 11–104(l) of this article, the Comptroller shall distribute the revenue to the General Fund of the State.</text> </section> <section article="gtg" article_name="Tax - General" number="2-1303" title_number="2" title_name="Administration by Comptroller" subtitle_number="13" subtitle_name="Sales and Use Tax Revenue Distribution"> <text>After making the distributions required under §§ 2–1301 through 2–1302.5 of this subtitle, the Comptroller shall pay:</text> <level label="1"> <text>revenues from the hotel surcharge into the Dorchester County Economic Development Fund established under § 10–130 of the Economic Development Article;</text> </level> <level label="2"> <text>to the Blueprint for Maryland’s Future Fund established under § 5–206 of the Education Article, the following percentage of the remaining sales and use tax revenues:</text> <level label="i"> <text>for fiscal year 2023, 9.2%;</text> </level> <level label="ii"> <text>for fiscal year 2024, 11.0%;</text> </level> <level label="iii"> <text>for fiscal year 2025, 11.3%;</text> </level> <level label="iv"> <text>for fiscal year 2026, 11.7%; and</text> </level> <level label="v"> <text>for fiscal year 2027 and each fiscal year thereafter, 12.1%; and</text> </level> </level> <level label="3"> <text>the remaining sales and use tax revenue into the General Fund of the State.</text> </level> </section> <section article="gtg" article_name="Tax - General" number="2-1401" title_number="2" title_name="Administration by Comptroller" subtitle_number="14" subtitle_name="Savings and Loan Association Franchise Tax Revenue Distribution"> <text>The Comptroller shall distribute the savings and loan association franchise tax revenue to the General Fund of the State.</text> </section> <section article="gtg" article_name="Tax - General" number="2-1402" title_number="2" title_name="Administration by Comptroller" subtitle_number="14" subtitle_name="Savings and Loan Association Franchise Tax Revenue Distribution"> <text>The Comptroller shall pay refunds relating to the savings and loan association franchise tax from the General Fund of the State.</text> </section> <section article="gtg" article_name="Tax - General" number="2-1601" title_number="2" title_name="Administration by Comptroller" subtitle_number="16" subtitle_name="Tobacco Tax Revenue Distribution"> <text>From the tobacco tax revenue, the Comptroller shall distribute the amount necessary to pay refunds relating to the tobacco tax to a refund account.</text> </section> <section article="gtg" article_name="Tax - General" number="2-1602" title_number="2" title_name="Administration by Comptroller" subtitle_number="16" subtitle_name="Tobacco Tax Revenue Distribution"> <text>After making the distribution required under § 2-1601 of this subtitle, from the remaining tobacco tax revenue the Comptroller shall distribute the amount necessary to administer the tobacco tax laws to an administrative cost account.</text> </section> <section article="gtg" article_name="Tax - General" number="2-1603" title_number="2" title_name="Administration by Comptroller" subtitle_number="16" subtitle_name="Tobacco Tax Revenue Distribution"> <text>After making the distributions required under §§ 2–1601 and 2–1602 of this subtitle, the Comptroller shall distribute:</text> <level label="1"> <text>to the Blueprint for Maryland’s Future Fund established under § 5–206 of the Education Article, the following amount or percentage of the remaining tobacco tax revenue:</text> <level label="i"> <text>for fiscal year 2025, $88,300,000;</text> </level> <level label="ii"> <text>for fiscal year 2026, 32.6%;</text> </level> <level label="iii"> <text>for fiscal year 2027, 33.2%; and</text> </level> <level label="iv"> <text>for fiscal year 2028 and each fiscal year thereafter, 16.2%; and</text> </level> </level> <level label="2"> <text>the remaining tobacco tax revenue to the General Fund of the State.</text> </level> </section>