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§ 2-608.1. Disbursement to municipalities

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 6. Income Tax Revenue Distribution (Refs & Annos)
Part II. Distribution of Income Tax Revenue from Individuals (Refs & Annos)
MD Code, Tax - General, § 2-608.1
§ 2-608.1. Disbursement to municipalities
Municipality defined
(a) In this section, “municipality” means:
(1) a special taxing district that received an income tax revenue distribution in fiscal year 1977; or
(2) a municipal corporation.
Determination of amount
(b) For fiscal year 1990, after making the distributions required under § 2-604 through § 2-608 of this subtitle, the Comptroller shall distribute to each municipality the amount, if any, by which:
(1) a $2 per capita increase over the amount distributed to the municipality under § 2-607 of this subtitle for the 1986 taxable year, based on the most recent census data available from the Department of Planning; exceeds
(2) the amount distributed to the municipality under § 2-607 of this subtitle for the 1988 taxable year.

Credits

Added by Acts 1989, c. 627, § 1. Amended by Acts 1989, c. 540, § 9; Acts 2000, c. 209, § 2, eff. July 1, 2000.
MD Code, Tax - General, § 2-608.1, MD TAX GENERAL § 2-608.1
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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