Ch. 2                                    LAWS OF MARYLAND

The reference to refunds "relating to income tax from
individuals" is substituted for the former reference
to refunds "due the taxpayers", for clarity,

The former reference to a reserve for the "payment of
the political subdivisions' share of income taxes on
returns filed by individuals by the close of the
fiscal year" is deleted as unnecessary in light of the
specific requirements for periodic distributions to
counties, municipal corporations, and special taxing
districts under this subtitle.

The former reference to reserves "at the close of each
fiscal year" is deleted as misleading since this
distribution is made throughout the year. This
distribution must be made before the distribution to
political subdivisions, which are made as frequently
as practicable.

Defined terms: "Comptroller" § 1-101
"Income tax" § 1-101 "Individual" § 2-601
"Revenue" § 2-101

2-605. TO ADMINISTRATIVE COST ACCOUNT.

(A) IN GENERAL.

AFTER MAKING THE DISTRIBUTION REQUIRED UNDER § 2-604 OF THIS
SUBTITLE, FROM THE REMAINING INCOME TAX REVENUE FROM INDIVIDUALS,
THE COMPTROLLER SHALL DISTRIBUTE THE AMOUNT NECESSARY TO
ADMINISTER THE COUNTY INCOME TAX LAWS TO AN ADMINISTRATIVE COST
ACCOUNT.

(3) DETERMINATION OF COUNTY SHARE OF ADMINISTRATIVE COSTS.

THE SHARE OF ADMINISTRATIVE COSTS FOR EACH COUNTY IS THE
AMOUNT EQUAL TO THE PRODUCT OF MULTIPLYING THE ADMINISTRATIVE
COSTS BY A FRACTION:

(1)  THE NUMERATOR OF WHICH IS THE AMOUNT OF COUNTY
INCOME TAX FROM INDIVIDUALS COLLECTED AND ATTRIBUTABLE TO
RESIDENTS OF THE COUNTY; AND

(2)  THE DENOMINATOR OF WHICH IS THE TOTAL AMOUNT OF
INCOME TAX COLLECTED FROM INDIVIDUALS AND CORPORATIONS.

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 81, §
283(c)(4) and, as it related to the order of
distribution for operating costs, the first sentence
of (2)(i).

In subsections (a) and (b) of this section, the words
"administer the county income tax laws" and
"administrative costs" are substituted for the former

- 48 -