Ch. 583

LAWS OF MARYLAND

2-104.

(a)  Subject to the [limitations in] REQUIREMENTS OF § 2-110
OF THIS SUBTITLE AND subsection (b) of this section, the
Comptroller shall design the returns and other forms that, on
completion, provide the information required for the
administration of the tax laws listed in § 2-102 of this
subtitle.

(b)  Except for variations that the differences between the
federal and State income tax laws require, the forms that the
Comptroller designs to administer the income tax laws shall be
similar to the forms used to administer the federal income tax
laws.

(c)  (1) The Comptroller shall keep an income tax return for
5 years from the date the return is filed. After 5 years, the
Comptroller may destroy the return.

(2) The Comptroller shall keep a sales and use tax
return for 2 years from the date the return is filed. After 2
years, the Comptroller may destroy the return.

2-110.

(A) AN INDIVIDUAL WHO IS REQUIRED TO FILE A MARYLAND INCOME
TAX RETURN MAY DESIGNATE A CONTRIBUTION TO THE STATE CHESAPEAKE
BAY AND ENDANGERED SPECIES FUND BY A CHECKOFF SYSTEM AS PROVIDED
IN THIS SECTION.

(B) (1) THE COMPTROLLER SHALL INCLUDE ON THE INDIVIDUAL
INCOME TAX RETURN FORM A CHECKOFF DESIGNATED AS THE "STATE
CHESAPEAKE BAY AND ENDANGERED SPECIES FUND CONTRIBUTION".

(2)  THE CHECKOFF SHALL STATE THAT:

(I)  THE INDIVIDUAL, OR EACH SPOUSE IN THE CASE
OF A JOINT RETURN, MAY CONTRIBUTE TO THE STATE CHESAPEAKE BAY AND
ENDANGERED SPECIES FUND $1, $5, $10, $25, OR ANOTHER THE AMOUNT
DESIGNATED BY THE INDIVIDUAL; AND

(II) 1. THE INDIVIDUAL SHALL DEDUCT THE AMOUNT
OF THE CONTRIBUTION FROM ANY REFUND TO WHICH THE INDIVIDUAL IS
ENTITLED; OR

2. IF THE INDIVIDUAL IS NOT ENTITLED TO A
REFUND, THE INDIVIDUAL SHALL ADD THE AMOUNT OF THE CONTRIBUTION
TO THE INCOME TAX TO BE PAID WITH THE RETURN.

(3)  THE COMPTROLLER SHALL INCLUDE, WITH THE
INDIVIDUAL INCOME TAX RETURN PACKAGE, A DESCRIPTION OF THE
PURPOSES FOR WHICH THE STATE CHESAPEAKE BAY AND ENDANGERED

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