Ch. 771                                    LAWS OF MARYLAND

Article 81 -Revenue and Taxes

Section 283(c)

Annotated Code of Maryland

(1980 Replacement Volume and 1986 Supplement)

SECTION 1. BE IT ENACTED. BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland 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] SEPARATELY ACCOUNTING FOR funds
ATTRIBUTABLE 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.

(3)  (i) Subject to subparagraph (ii) of this
paragraph, as often as practicable but not less frequently than
every calendar quarter the Comptroller shall pay over and
distribute to the incorporated municipalities of the State the
respective amount to which they may be estimated to become
entitled under the provisions of § 323(a) of this article, and to
the counties of the State and to Baltimore City the respective
amounts to which they may be estimated to become entitled under
the provisions of this section which have been received in the
form of withholding and estimated taxes paid.

(ii) The Comptroller shall, before the last day
of the State fiscal year, pay over and distribute to the
appropriate local fiscal authority of the counties [and to
Baltimore City], MUNICIPAL CORPORATIONS, AND SPECIAL TAXING
DISTRICTS the respective amounts to which they may be estimated
to become entitled under the provisions of this section which
have been received in the form of withholding taxes paid on a
monthly basis for the months of April and May in accordance with
§ 312(h)(2) of this subtitle.

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