MARVIN MANDEL, Governor                                 2505

(B)    PURPOSE NOT BE SPECIFIED.

A VOLUNTARY CONTRIBUTION SHALL BE ADDED TO THE FOND
AND SHALL BE GENERALLY USED AS PROVIDED IN THIS SUBTITLE.
HOWEVER, ANY CONTRIBUTION THAT IS ACCOMPANIED BY A
REQUEST THAT IT BE USED FOR A PARTICULAR CANDIDATE, CAUSE
OR PURPOSE SHALL BE RETURNED TO THE CONTRIBUTOR.

(C)    CONTRIBUTION DOES NOT INCLUDE TAX.

A VOLUNTARY CONTRIBUTION SHALL BE IN ADDITION TO AND
SHALL NOT BE USED TO OFFSET THE FAIR CAMPAIGN TAX
REQUIRED BY ARTICLE 81 § 478.

30-11. APPLICABILITY OF ACT TO ELECTIONS.

MONEY IN THE FAIR CAMPAIGN FINANCING FUND SHALL BE
DISBURSED TO EACH QUALIFIED CANDIDATE IN ANY APPLICABLE
ELECTION AS PROVIDED IN §30-7, HELD AFTER JANUARY 1,
1976.

SECTION 2. AND BE IT FURTHER ENACTED, That new
Sections 478 through 480 be and they are hereby added to
Article 81 — Revenue and Taxes, of the Annotated Code of
Maryland (1969 Replacement Volume and 1973 Supplement) to
read as follows:

Article 81 — Revenue and Taxes

478.   IMPOSITION OF THE TAX.

(A)    AMOUNT OF TAX.

A TAX OF $2 ANNUALLY SHALL BE IMPOSED ON EVERY
RESIDENT TAXPAYER WHO FILES AN INDIVIDUAL OR JOINT INCOME
TAX RETURN AND WHO IS REQUIRED TO PAY A TAX AS PROVIDED
IN THIS ARTICLE.

(B)    COLLECTION OF THE TAX.

THE COMPTROLLER SHALL COLLECT THE TAX AS PART OF THE
INCOME TAX AND ALLOCATE IT SPECIFICALLY TO THE FAIR
CAMPAIGN FINANCING FUND. THE COMPTROLLER SHALL
ADMINISTER BOTH THE TAX AND THE FUND.

479.   INVESTMENT OF TAX RECEIPTS.

THE COMPTROLLER SHALL INVEST THE SUM RECEIVED UNDER
THE TAX IN A MANNER MOST LIKELY TO PRODUCE A REASONABLE
INCREASE IN THE SUM.

480.   DISBURSEMENT OF FUND.