Ch. 2

LAWS OF MARYLAND

"Public service company franchise tax" § 1-101

SUBTITLE 12. SALES AND USE TAX REVENUE DISTRIBUTION.

2-1201. TO REFUND ACCOUNT.

FROM THE SALES AND USE TAX REVENUE, THE COMPTROLLER SHALL
DISTRIBUTE THE AMOUNT NECESSARY TO PAY REFUNDS RELATING TO THE
SALES AND USE TAX TO A REFUND ACCOUNT.

REVISOR'S NOTE: This section is new language derived
without substantive change from item (b) of the second
sentence of former Art. 81, § 370 and, as it related
to distributions for refunds, § 399.

The word "distribute" is substituted for the former
words "set aside", for clarity. See § 2-109 of this
title.

The words "relating to the sales and use tax" are
substituted for the former phrase "under this
subtitle", for clarity.

The former phrase "upon the warrant of the
Comptroller" is deleted as surplusage.

Defined terms: "Comptroller" § 1-101

"Sales and use tax" § 1-101 "Revenue" § 2-101

2-1202. TO ADMINISTRATIVE COST ACCOUNT.

AFTER MAKING THE DISTRIBUTION REQUIRED UNDER § 2-1201 OF
THIS SUBTITLE, FROM THE REMAINING SALES AND USE TAX REVENUE, THE
COMPTROLLER SHALL DISTRIBUTE THE AMOUNT NECESSARY TO ADMINISTER
THE SALES AND USE TAX LAWS TO AN ADMINISTRATIVE COST ACCOUNT.

REVISOR'S NOTE: This section is new language added without
substantive change from item (a) of the second
sentence of former Art. 81, § 370 and, as it related
to distributions for administrative costs, § 399.

This section is revised to require distribution to an
administrative cost "account" to clarify that
reduction in revenue before other distributions are
made.

The reference to "the amount necessary" for
administration is substituted for the former reference
to "salaries and expenses", for clarity.

The former clause "until provision is made therefor in
the budget" is deleted as surplusage.

Defined terms: "Comptroller" § 1-101
"Revenue" § 2-101 "Sales and use tax" § 1-101

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