Ch. 2

LAWS OF MARYLAND

In subsection (c)(1)(i) of this section, the former

reference to withholdings and estimated income taxes

is deleted as included in the phrase "unallocated
individual income tax revenue".

In subsection (c)(l)(i)l. and the introductory

language of subsection (c)(2) of this section, the

word "calendar" is added to modify the word "year",
for clarity.

In subsection (c)(1)(i)2. and (2)(ii) of this section,
the former words "as published by the Comptroller" are
deleted as surplusage.

In the introductory language of subsection (c)(2) of
this section, the clause "where the ... district is
located" is added for clarity.

The second sentence of former Art. 81, § 323(c), which
provided for distribution of unallocated withholding
"as provided in § 323B", is deleted as surplusage.

Defined terms: "Comptroller" § 1-101

"County" § 1-101 "County income tax" § 2-601

"Income tax" § 1-101

"Municipal corporation" § 1-101 "Revenue" § 2-101

2-607. TO MUNICIPAL CORPORATION AND SPECIAL TAXING DISTRICT.

(A)  DISTRIBUTION.

AFTER MAKING THE DISTRIBUTIONS REQUIRED UNDER §§ 2-604
THROUGH 2-606 OF THIS SUBTITLE, FROM THE REMAINING INCOME TAX
REVENUE FROM INDIVIDUALS, THE COMPTROLLER SHALL DISTRIBUTE TO
EACH SPECIAL TAXING DISTRICT THAT RECEIVED AN INCOME TAX REVENUE
DISTRIBUTION IN FISCAL YEAR 1977 AND TO EACH MUNICIPAL
CORPORATION AN AMOUNT THAT, BASED ON THE CERTIFICATION OF THE
COMPTROLLER AS TO STATE INCOME TAX LIABILITY OF THE RESIDENTS OF
THE DISTRICT OR MUNICIPAL CORPORATION, EQUALS THE GREATER OF:

(1)  8.5% OF THAT LIABILITY; OR

(2)  0.37% OF THE MARYLAND TAXABLE INCOME OF THOSE
RESIDENTS.

(B)  ADJUSTMENT.

THE COMPTROLLER SHALL ADJUST THE AMOUNT DISTRIBUTED UNDER
SUBSECTION (A) OF THIS SECTION TO A MUNICIPAL CORPORATION OR
SPECIAL TAXING DISTRICT TO ALLOW FOR A PROPORTIONATE PART OF
REFUND AND INTEREST PAYMENTS FOR A PRIOR CALENDAR YEAR MADE AFTER
A DISTRIBUTION IS MADE TO THE MUNICIPAL CORPORATION OR DISTRICT
FOR THAT YEAR.

(C)  LIMITATION.

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