Home Table of Contents

§ 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
Currentness
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 April 9, 2023, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
End of Document