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§ 2-610. Time for distributions

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, § 2-610
§ 2-610. Time for distributions
In general
(a) The Comptroller shall make the distributions of income tax revenue from individuals attributable to county income tax periodically to a county, municipal corporation, or special taxing district.
Distributions to counties, municipal corporations, and special taxing districts
(b) The periodic distributions of the estimated amount to which each county, municipal corporation, and special taxing district is entitled from withholdings and estimated income taxes paid shall be made:
(1) for the 1st 3 quarters of the State's fiscal year, as often as practicable but at least each quarter; and
(2) for the 4th quarter of that year:
(i) before the last day of that year, for the months of April and May; and
(ii) before August 31, for the month of June.
(c) Abrogated.
Payment of additional amounts
(d) The Comptroller shall make a payment of the additional amounts provided under § 2-608.1 of this subtitle on or about December 31 of the fiscal year for which the payment is made.


Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1988, c. 136; Acts 1988, c. 423; Acts 1989, c. 8, § 2; Acts 1989, c. 9, § 2; Acts 1989, c. 627.
Formerly Art. 81, § 283.
MD Code, Tax - General, § 2-610, MD TAX GENERAL § 2-610
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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