WILLIAM DONALD SCHAEFER, Governor                       Ch. 2

Subsection (a) of this section is revised to require
distribution of an unallocated individual revenue
"account" to clarify that reduction in revenues before
other distributions are made. The first sentence of
former Art. 81, § 323(c), which provided that "[t]he
remainder of the taxes collected, other than
unallocated withholding, shall be paid into the
General Fund of the State ...", suggested that the
local income taxes attributable to unallocated
withholdings are segregated from other income tax
revenues after other distributions. In practice,
however, the unallocated withholdings are accounted
for without regard to the order of other
distributions.

The introductory clause of subsection (a) of this
section, [a]fter making the distributions required
under §§ 2-604 and 2-605 of this subtitle", is added
to clarify the reduction of the revenues by other
distributions.

In subsection (a) of this section, the reference to
withholdings "from wages" is substituted for the
former reference to withholdings "by employers", for
clarity.

In subsections (b)(1) and (c)(1)(ii) and the
introductory language of subsection (c)(1) of this
section, the former, specific references to "Baltimore
City" are deleted as included in the defined term
"county". Similarly, in subsection (c)(l)(i)l. of
this section, the phrase "for a county" is substituted
for the former reference to a "subdivision's local"
taxes.

In the introductory language of subsection (b)(1) of
this section, the former effective date of the
"taxable year 1976" is deleted as obsolete.

In subsection (b)(l)(ii) of this section, the
reference to tax revenue "received during the calendar
year ending 42 months before the distribution date" is
substituted for the former reference to revenue
distributed in June "following the end of the 3-year
period" to clarify that unallocated revenue is
distributed 6 months after the end of the third
calendar year.

In subsection (b)(2) of this section, the former
phrase "upon final determination" is deleted as
surplusage. This deletion also avoids the inference
that the Comptroller must make a decision about the
distribution.

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