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§ 2-608. Disbursement to county

West's Annotated Code of MarylandTax-GeneralEffective: June 1, 2012

West's Annotated Code of Maryland
Tax-General (Refs & Annos)
Title 2. Administration by Comptroller (Refs & Annos)
Subtitle 6. Income Tax Revenue Distribution (Refs & Annos)
Part II. Distribution of Income Tax Revenue from Individuals (Refs & Annos)
Effective: June 1, 2012
MD Code, Tax - General, § 2-608
§ 2-608. Disbursement to county
Required distribution
(a)(1) After making the distributions required under §§ 2-604 through 2-607 of this subtitle, if it is determined that a county has not met the local funding requirements for education under § 5-202(d) of the Education Article, the Comptroller shall distribute to the county board of education an amount equal to the amount calculated under § 5-213 or § 5-213.1 of the Education Article.
(2) After making the distributions required under §§ 2-604 through 2-607 of this subtitle and paragraph (1) of this subsection, the Comptroller shall distribute to each county the remaining income tax revenue from individuals attributable to the county income tax for that county.
Adjustment
(b) The Comptroller shall adjust the amount distributed under subsection (a) of this section to a county to allow for a proportionate part of refund and interest payments made for a prior calendar year after a distribution is made to the county for that year.
Repealed
(c) Repealed by Acts 2012, 1st Sp. Sess., c. 1, § 1, eff. June 1, 2012.
Repealed
(d) Repealed by Acts 2012, 1st Sp. Sess., c. 1, § 1, eff. June 1, 2012.
Repealed
(e) Repealed by Acts 2012, 1st Sp. Sess., c. 1, § 1, eff. June 1, 2012.
Distribution of pro rata share
(f) Repealed by Acts 2012, 1st Sp. Sess., c. 1, § 1, eff. June 1, 2012.

Credits

Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1988, c. 423; Acts 1989, c. 5, § 1; Acts 1989, c. 8, § 2; Acts 1989, c. 9, § 2; Acts 2009, c. 60, § 5, eff. April 14, 2009; Acts 2009, c. 487, § 1, eff. June 1, 2009; Acts 2012, c. 6, § 2, eff. April 10, 2012; Acts 2012, 1st Sp. Sess., c. 1, § 1, eff. June 1, 2012.
Formerly Art. 81, §§ 283, 310.
MD Code, Tax - General, § 2-608, MD TAX GENERAL § 2-608
Current through legislation effective through May 9, 2024, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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