WILLIAM DONALD SCHAEFER, Governor

Ch. 2

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 81, §
460(a)(1).

The defined term "revenue" is substituted for the
former word "proceeds", for clarity.

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

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

2-1502. SUPPLEMENTAL TOBACCO TAX REVENUE.

IF A SUPPLEMENTAL TOBACCO TAX RATE IS IN EFFECT UNDER §
12-105(C) OF THIS ARTICLE, AFTER THE DISTRIBUTION REQUIRED UNDER
§ 2-1501 OF THIS SUBTITLE, THE COMPTROLLER SHALL DISTRIBUTE FROM
THE REVENUE ATTRIBUTABLE TO THE SUPPLEMENTAL TAX RATE:

(1)  33% TO THE MARYLAND AGRICULTURAL LAND
PRESERVATION FUND FOR THE PURPOSES SPECIFIED IN TITLE 2,
SUBTITLE 5 OF THE AGRICULTURE ARTICLE; AND

(2)  67% TO THE GENERAL FUND OF THE STATE.

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 81, §
460(a)(2)(i) and (iii).

The former phrase "[f]or fiscal year 1987 and
thereafter" is deleted as surplusage.

Former Art. 81, § 460(a)(2)(ii), which provided for
revenue distribution for fiscal year 1986, is deleted
as obsolete.

The Tax - General Article Review Committee notes, for
consideration by the General Assembly, that former
Art. 81, § 460(e)(2) was added in 1985 in anticipation
of a federal supplemental tobacco tax over and above
the federal excise tax. Since the federal change was
not enacted, the General Assembly may wish to repeal
this section and the referenced § 12-105(c) of this
article.

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

2-1503. TO GENERAL FUND.

AFTER MAKING THE DISTRIBUTIONS REQUIRED UNDER §§ 2-1501 AND
2-1502 OF THIS SUBTITLE, THE COMPTROLLER SHALL DISTRIBUTE 3/13 OF
THE REMAINING TOBACCO TAX REVENUE TO THE GENERAL FUND OF THE
STATE.

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