Title 2. Administration by Comptroller — Subtitle 16. Tobacco Tax Revenue Distribution
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Gen. § 2-1601 (2026)
Title 2. Administration by Comptroller
Subtitle 16. Tobacco Tax Revenue Distribution
§ 2–1601LinkCopy Citation
From the tobacco tax revenue, the Comptroller shall distribute the amount necessary to pay refunds relating to the tobacco tax to a refund account.
Md. Code Ann., Tax-Gen. § 2-1602 (2026)
Title 2. Administration by Comptroller
Subtitle 16. Tobacco Tax Revenue Distribution
§ 2–1602LinkCopy Citation
After making the distribution required under § 2-1601 of this subtitle, from the remaining tobacco tax revenue the Comptroller shall distribute the amount necessary to administer the tobacco tax laws to an administrative cost account.
Md. Code Ann., Tax-Gen. § 2-1603 (2026)
Title 2. Administration by Comptroller
Subtitle 16. Tobacco Tax Revenue Distribution
§ 2–1603LinkCopy Citation
After making the distributions required under §§ 2–1601 and 2–1602 of this subtitle, the Comptroller shall distribute:
(1)
to the Blueprint for Maryland’s Future Fund established under § 5–206 of the Education Article, the following amount or percentage of the remaining tobacco tax revenue:
(i)
for fiscal year 2025, $88,300,000;
(ii)
for fiscal year 2026, 32.6%;
(iii)
for fiscal year 2027, 33.2%; and
(iv)
for fiscal year 2028 and each fiscal year thereafter, 16.2%; and
(2)
the remaining tobacco tax revenue to the General Fund of the State.