(a) Except as provided in subsection (b) of this section, money collected under this part shall be deposited in the State Treasury and accounted for on the records of the Comptroller and transferred to the Transportation Trust Fund.
(b) Of the revenue from the excise tax imposed for each certificate of title issued for an off–highway recreational vehicle under § 13–809 of this subtitle, the Comptroller shall distribute to the Off–Highway Recreational Vehicle Trail Fund established under § 5–1011 of the Natural Resources Article:
(1) 25% in fiscal year 2019; and
(2) 50% in fiscal year 2020 and each year thereafter.
Structure Maryland Statutes
Title 13 - Vehicle Laws -- Certificates of Title and Registration of Vehicles
Subtitle 8 - Titling Fees and Taxes
Section 13-808 - When and to Whom Tax Payable
Section 13-809 - Imposition of Tax
Section 13-811 - Tax on Vehicles Transferred in Violation of Subtitle 1
Section 13-812 - Collection of Tax and Fees by Dealer
Section 13-813 - Jeopardy Assessment