WILLIAM DONALD SCHAEFER, Governor

Ch. 2

AFTER MAKING THE DISTRIBUTIONS REQUIRED UNDER §§ 2-604
THROUGH 2-608 OF THIS SUBTITLE, THE COMPTROLLER SHALL DISTRIBUTE
THE REMAINING INCOME TAX REVENUE FROM INDIVIDUALS TO THE GENERAL
FUND OF THE STATE.

REVISOR'S NOTE: This section is new language derived
without substantive change from the first clause of
the first sentence of former Art. 81, § 323(c), except
the reference to "unallocated withholding".

The introductory clause of this section, "[a]fter the
distributions required under §§ 2-604 through 2-608 of
this subtitle", is added to clarify that all other
distributions must be made first before any balance is
distributed to the General Fund of the State.

The second clause of the first sentence of former Art.
81, § 323(c), which required disbursements from the
General Fund "in the manner and for the purposes set
forth in the budget", is deleted as surplusage. As to
limitations on disbursements from the State Treasury,
see Md. Constitution, Art. III, §§ 32 and 52 and SF §
7-202.

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

2-610. TIME FOR DISTRIBUTIONS TO COUNTIES, MUNICIPAL
CORPORATIONS, AND SPECIAL TAXING DISTRICTS.

(A)  IN GENERAL.

THE COMPTROLLER SHALL MAKE THE DISTRIBUTIONS OF INCOME TAX
REVENUE FROM INDIVIDUALS ATTRIBUTABLE TO COUNTY INCOME TAX
PERIODICALLY TO A COUNTY, MUNICIPAL CORPORATION, OR SPECIAL
TAXING DISTRICT.

(B)  WHEN REQUIRED.

THE PERIODIC DISTRIBUTIONS OF THE ESTIMATED AMOUNT TO WHICH
EACH COUNTY, MUNICIPAL CORPORATION, AND SPECIAL TAXING DISTRICT
IS ENTITLED FROM WITHHOLDINGS AND ESTIMATED INCOME TAXES PAID
SHALL BE MADE:

(1) FOR THE 1ST 3 QUARTERS OF THE STATE'S FISCAL
YEAR, AS OFTEN AS PRACTICABLE BUT AT LEAST EACH QUARTER; AND

(2) FOR THE 4TH QUARTER OF THAT YEAR, BEFORE THE LAST
DAY OF THAT YEAR, ON A MONTHLY BASIS FOR THE MONTHS OF APRIL AND
MAY.

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art...81, §
283(c)(3) and the second sentence of (2)(i).

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