Home Table of Contents

§ 2-109. Collection and accounting of taxes and distribution of revenue

West's Annotated Code of MarylandTax-General

West's Annotated Code of Maryland
Tax-General (Refs & Annos)
Title 2. Administration by Comptroller (Refs & Annos)
Subtitle 1. General Duties (Refs & Annos)
MD Code, Tax - General, § 2-109
§ 2-109. Collection and accounting of taxes and distribution of revenue
In general
(a) The Comptroller shall:
(1) collect the taxes that the Comptroller administers or is otherwise required under this article to collect;
(2) account for the revenue from those taxes and any other tax required to be remitted to the Comptroller; and
(3) distribute the revenue in the manner required under Subtitles 2 through 16 of this title.
Distribution of tax revenue defined
(b) The requirement to make a distribution of tax revenue means to segregate, deposit, transfer, credit, disburse by warrant, or otherwise apply the revenue in accordance with the accounting practices and procedures required under the State Finance and Procurement Article and elsewhere in the Code.
Distribute to an account defined
(c) Except for a distribution required under § 2-604 of this title, the requirement to distribute to an account means to make a bookkeeping entry in the accounting records of the State.


Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1988, c. 643, § 3, eff. Jan. 1, 1989.
Formerly Art. 2B, § 138; Art. 81, §§ 283, 370, 399, 402, 404, 434.
MD Code, Tax - General, § 2-109, MD TAX GENERAL § 2-109
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