§ 2-605. Disbursement to administrative cost account
West's Annotated Code of MarylandTax-GeneralEffective: April 10, 2012
Effective: April 10, 2012
MD Code, Tax - General, § 2-605
§ 2-605. Disbursement to administrative cost account
(a) After making the distribution required under § 2-604 of this subtitle, from the remaining income tax revenue from individuals, the Comptroller shall distribute the cost of administering the income tax laws to an administrative cost account.
(b) The Comptroller shall include within the distribution required under this section the amount necessary for the counties' share of the cost of administering the income tax laws.
(c) The share of administrative costs for each county is the amount equal to the product of multiplying the cost of administering the income tax laws by a fraction:
Credits
Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1992, c. 22, § 1; Acts 1993, c. 210; Acts 2012, c. 6, § 2, eff. April 10, 2012.
Formerly Art. 81, § 283.
MD Code, Tax - General, § 2-605, MD TAX GENERAL § 2-605
Current through legislation effective through April 9, 2023, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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