WILLIAM DONALD SCHAEFER, Governor                   Ch. 284

3/13 of the remaining tobacco tax revenue to the General Fund of
the State.

[2-1504] 2-1503.

After making the distributions required under §§ 2-1501
[through 2-1503] AND 2-1502 of this subtitle, the Comptroller
shall distribute the amount necessary to administer the tobacco
tax laws to an administrative cost account.

[2-1505] 2-1504.

After making the distributions required under §§ 2-1501
through [2-1504] 2-1503 of this subtitle, the Comptroller shall
distribute 70% of the remaining tobacco tax revenue to the
General Fund of the State.

[2-1506] 2-1505.

After making the distributions required under §§ 2-1501
through [2-1505] 2-1504 of this subtitle, from the remaining
tobacco tax revenue, the Comptroller shall distribute each
quarter to a county the amount that, based on the most recent,
applicable population records of the Department of Health and
Mental Hygiene, equals:

(1)  for a county that imposed and collected a
cigarette tax in 1960, the greater of:

(i) the net amount of cigarette tax that the
county collected in 1960, after subtracting its administrative
and collection expenses in 1960; or

(ii) a fraction of the remaining tobacco tax
revenue:

1.  the numerator of which is the
population of the county; and

2.  the denominator of which is the
population of the State; and

(2)  for each other county, a fraction of the
remaining tobacco tax revenue after the distribution required by
item (1) of this section:

(i) the numerator of which is the population of
the county; and

(ii) the denominator of which is the population
of those counties receiving a distribution under this item.

12-105.

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