# Tax - General (GTG)

## Title 2. Administration by Comptroller

### Subtitle 13. Sales and Use Tax Revenue Distribution

#### Section 2-1301

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.

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Md. Code Ann., Tax-Gen. (as displayed at mgaleg.maryland.gov, October 16, 2026)