Ch. 2

LAWS OF MARYLAND

CORPORATION, AND SPECIAL TAXING DISTRICT A PRO RATA SHARE OF
UNALLOCATED INDIVIDUAL INCOME TAX REVENUE:

(I)  WITH RESPECT TO WHICH AN INCOME TAX RETURN
WAS NOT FILED WITHIN 3 YEARS AFTER THE DATE THE INCOME TAX RETURN
WAS DUE TO BE FILED; AND

(II)  THAT WAS RECEIVED DURING THE CALENDAR YEAR
ENDING 42 MONTHS BEFORE THE DISTRIBUTION DATE.

(2) THE COMPTROLLER SHALL ADJUST THE AMOUNT
DISTRIBUTED UNDER PARAGRAPH (1) OF THIS SUBSECTION TO A COUNTY,
MUNICIPAL CORPORATION, OR SPECIAL TAXING DISTRICT TO ALLOW FOR
THE PROPORTIONATE PART OF TAX CLAIM PAYMENTS FOR A PRIOR CALENDAR
YEAR MADE AFTER A DISTRIBUTION IS MADE TO THE COUNTY, MUNICIPAL
CORPORATION, OR SPECIAL TAXING DISTRICT FOR THAT YEAR.

(C) COMPUTATION OF PRORATED SHARE.

(1)  TO COMPUTE THE PRO RATA SHARE FOR A COUNTY, THE
COMPTROLLER SHALL:

(I) COMPUTE THE AMOUNT EQUAL TO THE PRODUCT OF
MULTIPLYING THE UNALLOCATED INDIVIDUAL INCOME TAX REVENUE BY A
FRACTION:

1.  THE NUMERATOR OF WHICH IS THE INCOME
TAX FOR THE COUNTY COLLECTED FOR A CALENDAR YEAR; AND

2.  THE DENOMINATOR OF WHICH IS THE TOTAL
INCOME TAX FROM INDIVIDUALS COLLECTED FOR THAT YEAR; AND

(II) REDUCE THE AMOUNT COMPUTED UNDER ITEM (I)
OF THIS PARAGRAPH BY THE PRO RATA SHARE COMPUTED UNDER PARAGRAPH
(2) OF THIS SUBSECTION FOR MUNICIPAL CORPORATIONS AND SPECIAL
TAXING DISTRICTS THAT ARE LOCATED IN THE COUNTY.

(2)  TO COMPUTE THE PRO RATA SHARE FOR A MUNICIPAL
CORPORATION OR SPECIAL TAXING DISTRICT, THE COMPTROLLER SHALL
COMPUTE THE AMOUNT EQUAL TO THE PRODUCT OF MULTIPLYING THE PRO
RATA SHARE FOR A CALENDAR YEAR FOR THE COUNTY WHERE THE MUNICIPAL
CORPORATION OR DISTRICT IS LOCATED BY A FRACTION:

(I)  THE NUMERATOR OF WHICH IS THE AMOUNT
DISTRIBUTED UNDER § 2-607 OF THIS SUBTITLE TO THAT MUNICIPAL
CORPORATION OR SPECIAL TAXING DISTRICT FOR THAT YEAR; AND

(II)  THE DENOMINATOR OF WHICH IS THE TOTAL
INCOME TAX FOR THAT COUNTY COLLECTED FOR THAT YEAR.

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 81, § 323B
and the reference in the first sentence of § 323(c) to
separate distributions of unallocated withholdings.

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