WILLIAM DONALD SCHAEFER, Governor                       Ch. 2

Subsection (c) of this section is new language added
to clarify the requirement to distribute revenue to an

account.

In subsection (a) of this section, the former
reference to "separately accounting for" income tax
revenue is deleted as unnecessary in light of
subsection (b) of this section.

In subsection (a)(1) of this section, the former
reference to "any fractional gallon contained in each
container" is deleted as surplusage.

As to the distribution of boxing and wrestling tax
revenue by the State Athletic Commission, see § 6-402
of this article.

Defined terms: "Comptroller" § 1-101
"Revenue" § 2-101

REVISOR'S NOTE TO SUBTITLE: The second clause of the second
sentence of former Art. 81, § 304(a), which allowed
the Comptroller to delegate authority to sign income
tax documents, is deleted as unnecessary in light of
the definition of "Comptroller" in § 1-101 of this
article.

Similarly, former Art. 56, § 156(a)(4) and former Art.
81, § 365(e), which allowed the Comptroller to
delegate duties, powers, and functions to a deputy or
employee, and § 399, as it applied to the
Comptroller's power to delegate in "§ 365 of this
article", are deleted.

SUBTITLE 2. ADMISSIONS AND AMUSEMENT TAX
REVENUE DISTRIBUTION.

2-201. TO ADMINISTRATIVE COST ACCOUNT.

FROM THE ADMISSIONS AND AMUSEMENT TAX REVENUE, THE
COMPTROLLER SHALL DISTRIBUTE EACH QUARTER THE AMOUNT NECESSARY TO
ADMINISTER THE ADMISSIONS AND AMUSEMENT TAX LAWS IN THE PREVIOUS
QUARTER TO AN ADMINISTRATIVE COST ACCOUNT.

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 81, §
404(c).

This section is revised to require distribution to an
administrative cost "account" to clarify that
reduction in revenues before other distributions are
made.

The words "administer the admissions and amusement tax
laws" are substituted for the former words "defray the

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