§ 1-207. Tax Clinics for Low-Income Marylanders Fund
West's Annotated Code of MarylandTax-GeneralEffective: July 1, 2023
Effective: July 1, 2023
MD Code, Tax - General, § 1-207
§ 1-207. Tax Clinics for Low-Income Marylanders Fund
(c) The purpose of the Fund is to provide grants to the University of Maryland School of Law, the University of Baltimore School of Law, and the Maryland Volunteer Lawyers Service to operate tax clinics for low-income Maryland residents.
(e)(1) The Fund is a special, nonlapsing fund that is not subject to § 7-302 of the State Finance and Procurement Article.
(f) The Fund consists of:
(g)(1) Subject to paragraph (2) of this subsection, the Fund may be used only to provide grants to the University of Maryland School of Law, the University of Baltimore School of Law, and the Maryland Volunteer Lawyers Service to operate tax clinics for low-income Maryland residents.
(h) Beginning in fiscal year 2024 and each fiscal year thereafter, the Governor may include in the annual budget bill an appropriation to the Fund.
(i)(1) The State Treasurer shall invest the money of the Fund in the same manner as other State money may be invested.
(k) Money expended from the Fund to support tax clinics at the University of Maryland School of Law, the University of Baltimore School of Law, and the Maryland Volunteer Lawyers Service is supplemental to and is not intended to take the place of funding that otherwise would be appropriated for tax clinics.
Credits
Added by Acts 2021, c. 678, § 1, eff. July 1, 2021; Acts 2021, c. 679, § 1, eff. July 1, 2021. Amended by Acts 2023, c. 495, § 1, eff. July 1, 2023; Acts 2023, c. 496, § 1, eff. July 1, 2023.
MD Code, Tax - General, § 1-207, MD TAX GENERAL § 1-207
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.
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