# Tax - General (GTG)

## Title 2. Administration by Comptroller

### Subtitle 5. Financial Institution Franchise Tax Revenue Distribution

#### Section 2-502

The Comptroller shall pay refunds relating to the financial institutions franchise tax that the Department certifies under Sec. 8-212 of this article from the General Fund of the State.

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