1916

LAWS OF MARYLAND

Ch. 470

of Income Tax Revenues
PG 416-A-81

FOR the purpose of prohibiting Prince George's County from
attempting to obtain a refund of overpayments of income
tax revenue made to an incorporated municipality before
a certain date; requiring that incorporated
municipalities in special taxing districts in Prince
George's County not be compelled to refund certain
overpayments; requiring Prince George's County to
reimburse any "incorporated municipality or special
taxing district that had refunded an overpayment to the
county prior to the enactment of this act; and
clarifying language.

BY repealing and reenacting, with amendments,

Article 81 - Revenue and Taxes
Section 283(c)
Annotated Code of Maryland
(1980 Replacement Volume)

BY adding to

Article 81 - Revenue and Taxes
Section 323(f)
Annotated Code of Maryland
(1980 Replacement Volume)

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be repealed, amended, or enacted to read as follows: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

283.

(c) (1) (I) Any local income tax imposed under the
provisions of this section shall be administered by the
Comptroller of the Treasury who shall collect and account
for the revenue, crediting all such funds to a local income
tax fund hereby established in the State treasury.

(II) Local income taxes imposed pursuant
to this section shall be subject to the provisions of § 312
of this subtitle relating generally to withholding at the
source, declaration of estimated tax due, and remittance
thereof to the Comptroller.

(2) After deducting the cost of any refunds and
the prorated share of the cost of operating the Income Tax
Division, the Comptroller shall pay over the balance to the
appropriate local fiscal authority. All such payments shall
be made by the Comptroller as soon as practicable.