WILLIAM DONALD SCHAEFER, Governor                       Ch. 2

references to "the cost of operating the Income Tax
Division", for clarity.

The introductory language of subsection (a) of this
section, "[a]fter making the distribution required
under § 2-604 of this subtitle", is added to clarify
the distribution procedure.

In the introductory language and item (1) of
subsection (b) of this section, the defined term
"county" is substituted for the former words
"political subdivision" and "subdivision's", for
clarity and consistency.

In subsection (b)(1) and (2) of this section, the
references to "income tax from individuals
attributable to residents" of a county and to "income
tax ... from individuals and corporations" are
substituted for the former references to the
"collections" of the subdivisions and "total
collections under this subtitle", to clarify that this
distribution is based, in part, on all income tax,
including corporate taxes. These substitutions
reflect current practice.

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

2-606. UNALLOCATED INDIVIDUAL REVENUE.

(A) TO UNALLOCATED INDIVIDUAL REVENUE ACCOUNT.

AFTER MAKING THE DISTRIBUTIONS REQUIRED UNDER §§ 2-604 AND
2-605 OF THIS SUBTITLE, FROM THE REMAINING INCOME TAX REVENUE
FROM INDIVIDUALS, THE COMPTROLLER SHALL DISTRIBUTE TO AN
UNALLOCATED INDIVIDUAL REVENUE ACCOUNT THE INCOME TAX REVENUE:

FILED; AND

(1) WITH RESPECT TO WHICH AN INCOME TAX RETURN IS NOT

(2) THAT IS ATTRIBUTABLE TO:

(I) INCOME TAX WITHHELD FROM WAGES UNDER TITLE
10 OF THIS ARTICLE; OR

INDIVIDUALS.

(II) ESTIMATED INCOME TAX PAYMENTS BY

(B) DISTRIBUTION TO COUNTIES, MUNICIPAL CORPORATIONS, AND
SPECIAL TAXING DISTRICTS.

(1) IN JUNE OF EACH YEAR, FROM CURRENT COLLECTIONS,
THE COMPTROLLER SHALL DISTRIBUTE TO EACH COUNTY, MUNICIPAL

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