# Tax - General (GTG)

## Title 2. Administration by Comptroller

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

#### Section 2-1302

After making the distribution required under Sec. 2-1301 of this subtitle, from the remaining sales and use tax revenue, the Comptroller shall distribute the amount necessary to administer the sales and use tax laws to an administrative cost account.

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