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Session Laws, 1988
Volume 770, Page 4278   View pdf image
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Ch. 643                                          LAWS OF MARYLAND

[(6)] (7) the motor fuel tax;

tax; and

[(7)] (8) the sales and use tax;

[(8)] (9) the savings and loan association franchise

[(9)] (10) the tobacco tax.

Subtitle [8] 7. Maryland Estate Tax Revenue Distribution

[2-801.] 2-701.

The Comptroller shall distribute the Maryland estate tax
revenue to the General Fund of the State.

[2-802.] 2-702.

The Comptroller shall pay refunds relating to the Maryland
estate tax from the General Fund of the State.

SUBTITLE 8. 9. MARYLAND GENERATION-SKIPPING TRANSFER TAX

REVENUE DISTRIBUTION

2-801. 2-901.

THE COMPTROLLER SHALL DISTRIBUTE THE MARYLAND
GENERATION-SKIPPING TRANSFER TAX REVENUE TO THE GENERAL FUND OF
THE STATE.

2-802. 2-902.

THE COMPTROLLER SHALL PAY REFUNDS RELATING TO THE MARYLAND
GENERATION-SKIPPING TRANSFER TAX FROM THE GENERAL FUND OF THE
STATE.

Subtitle [15.] 14. Tobacco Tax Revenue Distribution

[2-1501.] 2-1401.

From the tobacco tax revenue, the Comptroller shall

distribute the amount necessary to pay refunds relating to the
tobacco tax to a refund account.

[2-1502.] 2-1402.

If a supplemental tobacco tax rate is in effect under §
12-105(c) of this article, after the distribution required under
§ [2-1501] 2-1401 of this subtitle, the Comptroller shall
distribute from the revenue attributable to the supplemental tax
rate:

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Session Laws, 1988
Volume 770, Page 4278   View pdf image
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