Ch. 2

LAWS OF MARYLAND

special taxing district in the event that a county
reduced its income tax rate.

In subsection (b) of this section, the reference to
adjustments to subsequent payments to "special taxing
districts" is added for clarity.

Defined terms: "Comptroller" §   1-101

"County" § 1-101 "Income tax"     § 1-101
"Individual" § 2-601 "Revenue" § 2-101
"State income tax" § 2-601

2-608. TO COUNTY.

(A)  DISTRIBUTION REQUIRED.

AFTER MAKING THE DISTRIBUTIONS REQUIRED UNDER §§ 2-604
THROUGH 2-607 OF THIS SUBTITLE, THE COMPTROLLER SHALL DISTRIBUTE
TO EACH COUNTY THE REMAINING INCOME TAX REVENUE FROM INDIVIDUALS
ATTRIBUTABLE TO THE COUNTY INCOME TAX FOR THAT COUNTY.

(B)  ADJUSTMENT.

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

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

The introductory clause of subsection (a) of this
section, "[a]fter making the distributions required
under §§ 2-604 through 2-607 of this subtitle", is
added to clarify that the county income tax revenue is
adjusted . to allow for amounts due to municipal
corporations or special taxing districts within the
county before distribution is made to the county.

In subsection (a) of this section, the defined term
"county" is substituted for the former phrase
"appropriate local fiscal authority", for clarity.

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

2-609. TO GENERAL FUND.

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