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Subtitle 1 - General Duties
Section 2-101 - Definitions - (a) In this title the following words have the meanings...
Section 2-102 - Administration Generally - (a) In addition to the duties set forth elsewhere in...
Section 2-103 - Regulations - The Comptroller shall adopt reasonable regulations: (1) to administer the...
Section 2-104 - Tax Forms - (a) (1) Subject to the requirements of § 2–110 of...
Section 2-105 - Licenses; Evidence of Tax Payment - (a) The Comptroller shall design the license form required for:...
Section 2-106 - Tax Tables and Schedules - (a) (1) In this section the following words have the...
Section 2-107 - Police Authority; Law Enforcement Officers and Prosecutors; Other Units - (a) Authorized employees of the Field Enforcement Bureau of the...
Section 2-108 - Limitation on Liability for Seizure of Contraband Property or Conveyance - If, in good faith and with reasonable grounds, the Comptroller...
Section 2-109 - Duty to Collect, Account For, and Distribute Tax Revenue - (a) The Comptroller shall: (1) collect the taxes that the...
Section 2-110 - Income Tax Checkoff for State Chesapeake Bay and Endangered Species Fund Contribution. - (a) (1) The Comptroller shall include on the individual income...
Section 2-111 - Extension of Certain Filing Periods for Individuals Serving in Combat Zones - In the case of an individual described in § 7508...
Section 2-112 - Income Tax Checkoff for Maryland Cancer Fund Contribution - (a) (1) The Comptroller shall include on the individual income...
Section 2-113 - Income Tax Checkoff for Developmental Disabilities Services and Support Fund Contribution - (a) (1) The Comptroller shall include on the individual income...
Section 2-113.1 - Income Tax Checkoff for Fair Campaign Financing Fund Contribution - (a) (1) The Comptroller shall include on the individual income...
Section 2-114 - Permitted Monitoring and Recording of Telephone Calls - (a) Notwithstanding the provisions of § 9–602 of the Criminal...
Section 2-115 - Indication of Uninsured Status on Tax Returns - (a) (1) In this section the following words have the...
Subtitle 2 - Admissions and Amusement Tax Revenue Distribution
Section 2-201 - To Administrative Cost Account - From the admissions and amusement tax revenue, the Comptroller shall...
Section 2-202 - Distribution to General Fund, County, Municipal Corporation, Maryland Stadium Authority, and Arts Council of Anne Arundel County - (a) After making the distribution required under § 2–201 of...
Section 2-203 - Payment of Refunds - The Comptroller shall pay refunds relating to the admissions and...
Subtitle 3 - Alcoholic Beverage Tax Revenue Distribution
Section 2-301 - To Administrative Cost Account; to General Fund - (a) From the alcoholic beverage tax revenue, the Comptroller shall...
Section 2-302 - Payment of Refunds - The Comptroller shall pay refunds relating to the alcoholic beverage...
Section 2-303 - Distributions From Sale of Contraband Property - The Comptroller shall distribute the proceeds from sales of contraband...
Subtitle 4 - Boxing and Wrestling Tax Refunds
Section 2-401 - Distribution to Administrative Cost Account - From the boxing and wrestling tax revenue, the Comptroller shall...
Section 2-402 - Distribution to General Fund - After making the distribution required under § 2-401 of this...
Subtitle 4A - Digital Advertising Gross Revenues Tax Revenue Distribution
Section 2-4A-01 - Distribution of Digital Advertising Gross Revenues Tax Revenues by Comptroller - From the digital advertising gross revenues tax revenue, the Comptroller...
Section 2-4A-02 - Distribution of Remaining Digital Advertising Gross Revenues Tax Revenue - After making the distribution required under § 2–4A–01 of this...
Subtitle 5 - Financial Institution Franchise Tax Revenue Distribution
Section 2-501 - Institutions Other Than Savings Banks and Savings and Loan Associations - The Comptroller shall distribute the financial institution franchise tax revenue...
Section 2-502 - Payment of Refunds - The Comptroller shall pay refunds relating to the financial institutions...
Subtitle 6 - Income Tax Revenue Distribution
Part I - Definitions
Section 2-601 - Definitions - (a) In this subtitle the following words have the meanings...
Part II - Distribution of Income Tax Revenue From Individuals
Section 2-604 - To Refund Account - From the income tax revenue from individuals, the Comptroller shall...
Section 2-605 - To Administrative Cost Account - (a) After making the distribution required under § 2-604 of...
Section 2-605.1 - To the Blueprint for Maryland's Future Fund - After making the distributions required under §§ 2–604 and 2–605...
Section 2-606 - Unallocated Individual Revenue - (a) After making the distributions required under §§ 2–604, 2–605,...
Section 2-607 - To Municipal Corporation and Special Taxing District - (a) After making the distributions required under §§ 2-604 through...
Section 2-608 - To County - (a) (1) After making the distributions required under §§ 2–604...
Section 2-608.1 - To Municipalities for Fiscal Year 1990 - (a) In this section, “municipality” means: (1) a special taxing...
Section 2-609 - To General Fund - After making the distributions required under §§ 2–604 through 2–608.1...
Section 2-610 - Time for Distributions to Counties, Municipal Corporations, and Special Taxing Districts - (a) The Comptroller shall make the distributions of income tax...
Section 2-611 - Overpayments, Underpayments, Repayments, and Reimbursements - (a) In this section, “account” means the Local Reserve Account...
Part III - Distribution of Income Tax Revenue From Corporations
Section 2-613 - To Refund Account - From the income tax revenue from corporations, the Comptroller shall...
Section 2-613.1 - To Higher Education Investment Fund - After making the distribution required under § 2–613 of this...
Section 2-614 - Administrative Costs; Additional Distributions to Transportation Trust Fund - (a) (1) Except as provided in paragraph (2) of this...
Section 2-615 - Additional Distribution to General Fund - After making the distributions required under §§ 2–613, 2–613.1, and...
Subtitle 7 - Inheritance Tax Revenue Distribution
Section 2-701 - To General Fund - The Comptroller shall distribute the inheritance tax revenue to the...
Section 2-702 - Payment of Refunds - If, under § 7-233(d) of this article, a register of...
Subtitle 8 - Maryland Estate Tax Revenue Distribution
Section 2-801 - To General Fund - The Comptroller shall distribute the Maryland estate tax revenue to...
Section 2-802 - Payment of Refunds - The Comptroller shall pay refunds relating to the Maryland estate...
Subtitle 9 - Maryland Generation-Skipping Transfer Tax Revenue Distribution
Section 2-901 - To General Fund - The Comptroller shall distribute the Maryland generation-skipping transfer tax revenue...
Section 2-902 - Payment of Refunds - The Comptroller shall pay refunds relating to the Maryland generation-skipping...
Subtitle 10 - Motor Carrier Tax Revenue and Fee Distribution
Section 2-1001 - To Transportation Trust Fund - The Comptroller shall distribute the motor carrier tax revenue and...
Section 2-1002 - Payment of Refunds - The Comptroller shall pay refunds relating to the motor carrier...
Subtitle 11 - Motor Fuel Tax Revenue Distribution
Section 2-1101 - To Refund Account - From the motor fuel tax revenue the Comptroller shall distribute...
Section 2-1102 - To Administrative Cost Account - After making the distributions required under § 2-1101 of this...
Section 2-1103 - From Aviation Fuel; Percentage Exceeding 18.5 Cents per Gallon - After making the distributions required under §§ 2–1101 and 2–1102...
Section 2-1104 - Other Distributions - (a) Except as otherwise provided in this section, after making...
Subtitle 12 - Public Service Company Franchise Tax Refunds
Section 2-1201 - Payment of Refunds - The Comptroller shall pay refunds relating to the public service...
Subtitle 13 - Sales and Use Tax Revenue Distribution
Section 2-1301 - To Refund Account - From the sales and use tax revenue, the Comptroller shall...
Section 2-1302 - To Administrative Cost Account - After making the distribution required under § 2-1301 of this...
Section 2-1302.1 - Distribution of Sales and Use Tax Revenues to Transportation Trust Fund - After making the distributions required under §§ 2–1301 and 2–1302...
Section 2-1303 - To General Fund - (a) After making the distributions required under §§ 2–1301 through...
Subtitle 14 - Savings and Loan Association Franchise Tax Revenue Distribution
Section 2-1401 - To General Fund - The Comptroller shall distribute the savings and loan association franchise...
Section 2-1402 - Payment of Refunds - The Comptroller shall pay refunds relating to the savings and...
Subtitle 16 - Tobacco Tax Revenue Distribution
Section 2-1601 - To Refund Account - From the tobacco tax revenue, the Comptroller shall distribute the...
Section 2-1602 - To Administrative Cost Account - After making the distribution required under § 2-1601 of this...
Section 2-1603 - To General Fund - After making the distributions required under §§ 2-1601 and 2-1602...