# Tax - General (GTG)

## Title 2. Administration by Comptroller

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

#### Section 2-1302.3

After making the distributions required under Sec.Sec. 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 Sec. 10-657.3 of the Economic Development Article.

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