1258

LAWS OF MARYLAND

Ch. 226

(4)         BE COMPLETED AND FILED WITH THE APPROPRIATE

COUNTY OFFICIALS NOT LATER THAN 90 DAYS FOLLOWING THE CLOSE
OF THE FISCAL YEAR.

(C) A COPY OF EACH AUDIT UNDER SUBSECTION (B) SHALL

ACCOMPANY THE UNIFORM FINANCIAL REPORT REQUIRED TO BE

SUBMITTED__BY THE COUNTY TO THE DEPARTMENT OF FISCAL

SERVICES.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act
shall take effect July 1, 1978.

Approved May 2, 1978.

CHAPTER 227

(Senate Bill 402)

AN ACT concerning

Special Taxing Districts - Local State Income Tax

FOR the purpose of restricting distribution of local State
income taxes to certain special taxing districts in
existence as of a certain date; and providing for a

freeze of the amount of tax to be distributed as of a

certain fiscal year.

BY repealing and reenacting, with amendments,

Article 81 - Revenue and Taxes

Section 123(a)

Annotated Code of Maryland

(1975 Replacement Volume and 1977 Supplement)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That section(s) of the Annotated Code of Maryland
be repealed, amended, or enacted to read as follows:

Article 81 - Revenue and Taxes

323.

(a) Commencing with July 1, 1977, and thereafter, the
Comptroller shall certify the amount of the State income tax
liability of the residents of each incorporated municipality
(including THOSE ANY special taxing areas treated as

incorporated municipalities IN EXISTENCE BEFORE JULY 1,

1977) DISTRICT WHICH RECEIVED__STATE INCOME TAX REVENUES

DRUING DURING FISCAL YEAR l977) and shall pay from the tax

collected in accordance with § 283(a) and as provided by §
283(c) of this article to such incorporated municipality or