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.

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.

After making the distributions required under §§ 2–1101 and 2–1102 of this subtitle, the Comptroller shall distribute: the remaining motor fuel tax revenue from aviation fuel to the Transportation Trust Fund; 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; 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 revenue attributable to the sales and use tax equivalent rate imposed under § 9–306 of this article to the Transportation Trust Fund.

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: 3% to the Chesapeake and Atlantic Coastal Bays 2010 Trust Fund; 5% to the Waterway Improvement Fund; and any remaining balance to the Gasoline and Motor Vehicle Revenue Account of the Transportation Trust Fund. 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: to the General Fund of the State: $5,000,000 for each fiscal year beginning on or before July 1, 2011; $5,000,000 for each of the fiscal years beginning July 1, 2012, July 1, 2013, and July 1, 2014; and $4,624,687 for the fiscal year beginning July 1, 2015; $8,000,000 to the Budget Restoration Fund for the fiscal year beginning July 1, 2012; and the balance to the Chesapeake and Atlantic Coastal Bays 2010 Trust Fund.