Title 2. Administration by Comptroller

Statutes in effect as of October 1, 2026.

Subtitle 1. General Duties

Full subtitle: HTML · Markdown · XML

Section	Formats
§ 2–101 Md. Code Ann., Tax-Gen. § 2-101 (2026)	HTML · MD · XML
§ 2–102 Md. Code Ann., Tax-Gen. § 2-102 (2026)	HTML · MD · XML
§ 2–102.1 Md. Code Ann., Tax-Gen. § 2-102.1 (2026)	HTML · MD · XML
§ 2–102.2 Md. Code Ann., Tax-Gen. § 2-102.2 (2026)	HTML · MD · XML
§ 2–103 Md. Code Ann., Tax-Gen. § 2-103 (2026)	HTML · MD · XML
§ 2–104 Md. Code Ann., Tax-Gen. § 2-104 (2026)	HTML · MD · XML
§ 2–105 Md. Code Ann., Tax-Gen. § 2-105 (2026)	HTML · MD · XML
§ 2–106 Md. Code Ann., Tax-Gen. § 2-106 (2026)	HTML · MD · XML
§ 2–107 Md. Code Ann., Tax-Gen. § 2-107 (2026)	HTML · MD · XML
§ 2–108 Md. Code Ann., Tax-Gen. § 2-108 (2026)	HTML · MD · XML
§ 2–109 Md. Code Ann., Tax-Gen. § 2-109 (2026)	HTML · MD · XML
§ 2–110 Md. Code Ann., Tax-Gen. § 2-110 (2026)	HTML · MD · XML
§ 2–111 Md. Code Ann., Tax-Gen. § 2-111 (2026)	HTML · MD · XML
§ 2–112 Md. Code Ann., Tax-Gen. § 2-112 (2026)	HTML · MD · XML
§ 2–113 Md. Code Ann., Tax-Gen. § 2-113 (2026)	HTML · MD · XML
§ 2–113.1 Md. Code Ann., Tax-Gen. § 2-113.1 (2026)	HTML · MD · XML
§ 2–114 Md. Code Ann., Tax-Gen. § 2-114 (2026)	HTML · MD · XML
§ 2–115 Md. Code Ann., Tax-Gen. § 2-115 (2026)	HTML · MD · XML
§ 2–116 Md. Code Ann., Tax-Gen. § 2-116 (2026)	HTML · MD · XML
§ 2–116.1 Md. Code Ann., Tax-Gen. § 2-116.1 (2026)	HTML · MD · XML
§ 2–117 Md. Code Ann., Tax-Gen. § 2-117 (2026)	HTML · MD · XML
§ 2–118 Md. Code Ann., Tax-Gen. § 2-118 (2026)	HTML · MD · XML
§ 2–119 Md. Code Ann., Tax-Gen. § 2-119 (2026)	HTML · MD · XML
§ 2–120 Md. Code Ann., Tax-Gen. § 2-120 (2026)	HTML · MD · XML

Subtitle 2. Admissions and Amusement Tax Revenue Distribution

Full subtitle: HTML · Markdown · XML

Section	Formats
§ 2–201 Md. Code Ann., Tax-Gen. § 2-201 (2026)	HTML · MD · XML
§ 2–202 Md. Code Ann., Tax-Gen. § 2-202 (2026)	HTML · MD · XML
§ 2–203 Md. Code Ann., Tax-Gen. § 2-203 (2026)	HTML · MD · XML

Subtitle 3. Alcoholic Beverage Tax Revenue Distribution

Full subtitle: HTML · Markdown · XML

Section	Formats
§ 2–301 Md. Code Ann., Tax-Gen. § 2-301 (2026)	HTML · MD · XML
§ 2–302 Md. Code Ann., Tax-Gen. § 2-302 (2026)	HTML · MD · XML
§ 2–303 Md. Code Ann., Tax-Gen. § 2-303 (2026)	HTML · MD · XML

Subtitle 4. Boxing and Wrestling Tax Refunds

Full subtitle: HTML · Markdown · XML

Section	Formats
§ 2–401 Md. Code Ann., Tax-Gen. § 2-401 (2026)	HTML · MD · XML
§ 2–402 Md. Code Ann., Tax-Gen. § 2-402 (2026)	HTML · MD · XML

Subtitle 4A. Digital Advertising Gross Revenues Tax Revenue Distribution

Full subtitle: HTML · Markdown · XML

Section	Formats
§ 2–4A-01 Md. Code Ann., Tax-Gen. § 2-4A-01 (2026)	HTML · MD · XML
§ 2–4A-02 Md. Code Ann., Tax-Gen. § 2-4A-02 (2026)	HTML · MD · XML

Subtitle 5. Financial Institution Franchise Tax Revenue Distribution

Full subtitle: HTML · Markdown · XML

Section	Formats
§ 2–501 Md. Code Ann., Tax-Gen. § 2-501 (2026)	HTML · MD · XML
§ 2–502 Md. Code Ann., Tax-Gen. § 2-502 (2026)	HTML · MD · XML

Subtitle 6. Income Tax Revenue Distribution

Full subtitle: HTML · Markdown · XML

Section	Formats
§ 2–601 Md. Code Ann., Tax-Gen. § 2-601 (2026)	HTML · MD · XML
§ 2–604 Md. Code Ann., Tax-Gen. § 2-604 (2026)	HTML · MD · XML
§ 2–605 Md. Code Ann., Tax-Gen. § 2-605 (2026)	HTML · MD · XML
§ 2–605.1 Md. Code Ann., Tax-Gen. § 2-605.1 (2026)	HTML · MD · XML
§ 2–605.2 Md. Code Ann., Tax-Gen. § 2-605.2 (2026)	HTML · MD · XML
§ 2–605.3 Md. Code Ann., Tax-Gen. § 2-605.3 (2026)	HTML · MD · XML
§ 2–606 Md. Code Ann., Tax-Gen. § 2-606 (2026)	HTML · MD · XML
§ 2–607 Md. Code Ann., Tax-Gen. § 2-607 (2026)	HTML · MD · XML
§ 2–608 Md. Code Ann., Tax-Gen. § 2-608 (2026)	HTML · MD · XML
§ 2–609 Md. Code Ann., Tax-Gen. § 2-609 (2026)	HTML · MD · XML
§ 2–610 Md. Code Ann., Tax-Gen. § 2-610 (2026)	HTML · MD · XML
§ 2–611 Md. Code Ann., Tax-Gen. § 2-611 (2026)	HTML · MD · XML
§ 2–613 Md. Code Ann., Tax-Gen. § 2-613 (2026)	HTML · MD · XML
§ 2–613.1 Md. Code Ann., Tax-Gen. § 2-613.1 (2026)	HTML · MD · XML
§ 2–614 Md. Code Ann., Tax-Gen. § 2-614 (2026)	HTML · MD · XML
§ 2–614.1 Md. Code Ann., Tax-Gen. § 2-614.1 (2026)	HTML · MD · XML
§ 2–615 Md. Code Ann., Tax-Gen. § 2-615 (2026)	HTML · MD · XML

Subtitle 7. Inheritance Tax Revenue Distribution

Full subtitle: HTML · Markdown · XML

Section	Formats
§ 2–701 Md. Code Ann., Tax-Gen. § 2-701 (2026)	HTML · MD · XML
§ 2–702 Md. Code Ann., Tax-Gen. § 2-702 (2026)	HTML · MD · XML

Subtitle 8. Maryland Estate Tax Revenue Distribution

Full subtitle: HTML · Markdown · XML

Section	Formats
§ 2–801 Md. Code Ann., Tax-Gen. § 2-801 (2026)	HTML · MD · XML
§ 2–802 Md. Code Ann., Tax-Gen. § 2-802 (2026)	HTML · MD · XML

Subtitle 9. Maryland Generation-Skipping Transfer Tax Revenue Distribution

Full subtitle: HTML · Markdown · XML

Section	Formats
§ 2–901 Md. Code Ann., Tax-Gen. § 2-901 (2026)	HTML · MD · XML
§ 2–902 Md. Code Ann., Tax-Gen. § 2-902 (2026)	HTML · MD · XML

Subtitle 10. Motor Carrier Tax Revenue and Fee Distribution

Full subtitle: HTML · Markdown · XML

Section	Formats
§ 2–1001 Md. Code Ann., Tax-Gen. § 2-1001 (2026)	HTML · MD · XML
§ 2–1002 Md. Code Ann., Tax-Gen. § 2-1002 (2026)	HTML · MD · XML

Subtitle 11. Motor Fuel Tax Revenue Distribution

Full subtitle: HTML · Markdown · XML

Section	Formats
§ 2–1101 Md. Code Ann., Tax-Gen. § 2-1101 (2026)	HTML · MD · XML
§ 2–1102 Md. Code Ann., Tax-Gen. § 2-1102 (2026)	HTML · MD · XML
§ 2–1103 Md. Code Ann., Tax-Gen. § 2-1103 (2026)	HTML · MD · XML
§ 2–1104 Md. Code Ann., Tax-Gen. § 2-1104 (2026)	HTML · MD · XML

Subtitle 12. Public Service Company Franchise Tax Refunds

Full subtitle: HTML · Markdown · XML

Section	Formats
§ 2–1201 Md. Code Ann., Tax-Gen. § 2-1201 (2026)	HTML · MD · XML

Subtitle 13. Sales and Use Tax Revenue Distribution

Full subtitle: HTML · Markdown · XML

Section	Formats
§ 2–1301 Md. Code Ann., Tax-Gen. § 2-1301 (2026)	HTML · MD · XML
§ 2–1302 Md. Code Ann., Tax-Gen. § 2-1302 (2026)	HTML · MD · XML
§ 2–1302.1 Md. Code Ann., Tax-Gen. § 2-1302.1 (2026)	HTML · MD · XML
§ 2–1302.2 Md. Code Ann., Tax-Gen. § 2-1302.2 (2026)	HTML · MD · XML
§ 2–1302.3 Md. Code Ann., Tax-Gen. § 2-1302.3 (2026)	HTML · MD · XML
§ 2–1302.4 Md. Code Ann., Tax-Gen. § 2-1302.4 (2026)	HTML · MD · XML
§ 2–1302.5 Md. Code Ann., Tax-Gen. § 2-1302.5 (2026)	HTML · MD · XML
§ 2–1303 Md. Code Ann., Tax-Gen. § 2-1303 (2026)	HTML · MD · XML

Subtitle 14. Savings and Loan Association Franchise Tax Revenue Distribution

Full subtitle: HTML · Markdown · XML

Section	Formats
§ 2–1401 Md. Code Ann., Tax-Gen. § 2-1401 (2026)	HTML · MD · XML
§ 2–1402 Md. Code Ann., Tax-Gen. § 2-1402 (2026)	HTML · MD · XML

Subtitle 16. Tobacco Tax Revenue Distribution

Full subtitle: HTML · Markdown · XML

Section	Formats
§ 2–1601 Md. Code Ann., Tax-Gen. § 2-1601 (2026)	HTML · MD · XML
§ 2–1602 Md. Code Ann., Tax-Gen. § 2-1602 (2026)	HTML · MD · XML
§ 2–1603 Md. Code Ann., Tax-Gen. § 2-1603 (2026)	HTML · MD · XML