Ch. 2

LAWS OF MARYLAND

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 81, §
175A(2).

Defined terms: "Comptroller" § 1-101
"Inheritance tax" § l-101
"Revenue" § 2-101

SUBTITLE 8. MARYLAND ESTATE TAX REVENUE DISTRIBUTION.

2-801. TO GENERAL FUND.

THE COMPTROLLER SHALL DISTRIBUTE THE MARYLAND ESTATE TAX
REVENUE TO THE GENERAL FUND OF THE STATE.

REVISOR'S NOTE: This section is new language derived
without substantive change from the third sentence of
former Art. 62A, § 4.

The reference to payment "into the General Fund of the
State" is substituted for the former reference to
payment to the State Treasurer, for clarity.

As to requirement for payment of collections of State
revenue into State Treasury, see SF § 6-213.

Defined terms: "Comptroller" § 1-101
"Maryland estate tax" § 1-101
"Revenue" § 2-101

2-802. PAYMENT OF REFUNDS.

THE COMPTROLLER SHALL PAY REFUNDS RELATING TO THE MARYLAND
ESTATE TAX FROM THE GENERAL FUND OF THE STATE.

REVISOR'S NOTE: This section is new language added to state
expressly the method for paying refunds of Maryland
estate tax.

Defined terms: "Comptroller" § 1-101
"Maryland estate tax" § 1-101

SUBTITLE 9. MOTOR CARRIER TAX REVENUE AND
FEE DISTRIBUTION.

2-901. TO TRANSPORTATION TRUST FUND.

THE COMPTROLLER SHALL DISTRIBUTE THE MOTOR CARRIER TAX
REVENUE AND FEES COLLECTED UNDER TITLE 9 OF THIS ARTICLE TO THE
GASOLINE AND MOTOR VEHICLE REVENUE ACCOUNT OF THE TRANSPORTATION
TRUST FUND.

REVISOR'S NOTE: This section is new language derived
without substantive change from the second clause of
the first sentence of former Art. 81, § 412A.

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