HARRY HUGHES, Governor

981

CHAPTER 309

(House Bill 72)

AN ACT concerning

Unallocated Withholding Taxes - Distribution

FOR the purpose of providing for the distribution of certain
unallocated withholding taxes between the State, the

counties and Baltimore City, incorporated

municipalities, and special taxing districts, defining
certain terms; requiring the comptroller to determine
the amount of unallocated withholding that has not been
paid to certain subdivisions for certain taxable years;

providing for the calculation of these amounts;

requiring certain amounts to be paid to certain

subdivisions by a certain date; and making this Act an
emergency measure. FOR the purpose of providing for an
amount of State income taxes collected as withholding
or estimated taxes for prior years; providing for the
manner of this distribution and determination of each
local share; and providing for an annual distribution
of sums representing withholding or estimated taxes in
the future, for the manner of this distribution and the
determination of local shares.

BY repealing and reenacting, with amendments,

Article 81 - Revenue and Taxes

Section 323(c)

Annotated Code of Maryland

(1975 Replacement Volume and 1978 Supplement)

BY adding to

Article 81 - Revenue and Taxes

Section 323B

Annotated Code of Maryland

(1975 Replacement Volume and 1978 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be repealed, amended, or enacted to read as follows: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.

(c) The remainder of the taxes collected, OTHER THAN
UNALLOCATED WITHHOLDING, shall be paid into the general