# Tax - General (GTG)

## Title 2. Administration by Comptroller

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

#### Section 2-1302.2

After making the distributions required under Sec.Sec. 2-1301 through 2-1302.1 of this subtitle, of the sales and use tax collected under Sec. 11-104(k) of this article from the sale of cannabis, as defined in Sec. 1-101 of the Alcoholic Beverages and Cannabis Article, the Comptroller quarterly shall distribute:

(1) 75% of the revenues as follows:

  (i) to the Cannabis Regulation and Enforcement Fund, established under Sec. 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;

  (ii) to the Department of Social and Economic Mobility Special Fund, established under Sec. 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;

  (iii) after making the distribution required under items (i) and (ii) of this item:

    (1) 35% to the Community Reinvestment and Repair Fund under Sec. 1-322 of the Alcoholic Beverages and Cannabis Article for fiscal years 2024 through 2033;

    (2) 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;

    (3) 5% to the Cannabis Public Health Fund established under Sec. 13-4505 of the Health - General Article; and

    (4) for fiscal years 2024 through 2028, 5% to the Cannabis Business Assistance Fund established under Sec. 5-1901 of the Economic Development Article; and

  (iv) any balance remaining after the distributions required under items (i), (ii), and (iii) of this item to the General Fund of the State; and

(2) 25% of the revenue to the General Fund of the State.

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