Title 2. Administration by Comptroller — Subtitle 5. Financial Institution Franchise Tax Revenue Distribution
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Gen. § 2-501 (2026)
Title 2. Administration by Comptroller
Subtitle 5. Financial Institution Franchise Tax Revenue Distribution
§ 2–501LinkCopy Citation
The Comptroller shall distribute the financial institution franchise tax revenue to the General Fund of the State.
Md. Code Ann., Tax-Gen. § 2-502 (2026)
Title 2. Administration by Comptroller
Subtitle 5. Financial Institution Franchise Tax Revenue Distribution
§ 2–502LinkCopy Citation
The Comptroller shall pay refunds relating to the financial institutions franchise tax that the Department certifies under § 8-212 of this article from the General Fund of the State.