<?xml version='1.0' encoding='utf-8'?>
<section article="gtg" article_name="Tax - General" number="2-610" title_number="2" title_name="Administration by Comptroller" subtitle_number="6" subtitle_name="Income Tax Revenue Distribution">
  <level label="a">
    <text>The Comptroller shall make the distributions of income tax revenue from individuals attributable to county income tax periodically to a county, municipal corporation, or special taxing district.</text>
  </level>
  <level label="b">
    <text>The periodic distributions of the estimated amount to which each county, municipal corporation, and special taxing district is entitled from withholdings and estimated income taxes paid shall be made:</text>
    <level label="1">
      <text>for the 1st 3 quarters of the State’s fiscal year, as often as practicable but at least each quarter; and</text>
    </level>
    <level label="2">
      <text>for the 4th quarter of that year:</text>
      <level label="i">
        <text>before the last day of that year, for the months of April and May; and</text>
      </level>
      <level label="ii">
        <text>before August 31, for the month of June.</text>
      </level>
    </level>
  </level>
  <level label="c">
    <text>Abrogated.</text>
  </level>
</section>
