Home Table of Contents

§ 2-1103. Disbursements from motor fuel tax revenue

West's Annotated Code of MarylandTax-GeneralEffective: June 1, 2013

West's Annotated Code of Maryland
Tax-General (Refs & Annos)
Title 2. Administration by Comptroller (Refs & Annos)
Subtitle 11. Motor Fuel Tax Revenue Distribution (Refs & Annos)
Effective: June 1, 2013
MD Code, Tax - General, § 2-1103
§ 2-1103. Disbursements from motor fuel tax revenue
After making the distributions required under §§ 2-1101 and 2-1102 of this subtitle, the Comptroller shall distribute:
(1) the remaining motor fuel tax revenue from aviation fuel to the Transportation Trust Fund;
(2) all remaining motor fuel tax revenue, equal to the average percentage by which the motor fuel tax rate exceeds 18.5 cents per gallon, not including revenue attributable to an increase in the motor fuel tax rates under § 9-305(b) of this article or revenue attributable to the sales and use tax equivalent rate imposed under § 9-306 of this article, to the Gasoline and Motor Vehicle Revenue Account in the Transportation Trust Fund;
(3) revenue attributable to an increase in the motor fuel tax rates imposed under § 9-305(b) of this article to the Transportation Trust Fund; and
(4) revenue attributable to the sales and use tax equivalent rate imposed under § 9-306 of this article to the Transportation Trust Fund.

Credits

Added as Tax-General § 2-1003 by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Renumbered as Tax-General § 2-1103 by Acts 1988, c. 643, § 1, eff. Jan. 1, 1989. Amended by Acts 1988, c. 643, § 3, eff. Jan. 1, 1989; Acts 1992, 1st Sp. Sess., c. 3, § 1; Acts 2008, c. 36, § 1, eff. April 8, 2008; Acts 2013, c. 429, § 1, eff. June 1, 2013.
Formerly Art. 56, §§ 136A, 137.
MD Code, Tax - General, § 2-1103, MD TAX GENERAL § 2-1103
Current with all legislation from the 2023 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
End of Document