<?xml version='1.0' encoding='utf-8'?>
<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>
