Ch. 2

LAWS OF MARYLAND

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 81, §
460(a)(3).

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

2-1504. TO ADMINISTRATIVE COST ACCOUNT.

AFTER MAKING THE DISTRIBUTIONS REQUIRED UNDER §§ 2-1501
THROUGH 2-1503 OF THIS SUBTITLE, THE COMPTROLLER SHALL DISTRIBUTE
THE AMOUNT NECESSARY TO ADMINISTER THE TOBACCO TAX LAWS TO AN
ADMINISTRATIVE COST ACCOUNT.

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 81, §
460(a)(4).                                   

This section is revised to require distribution to an
administrative cost "account" to clarify the reduction
in revenues before other distributions are made.
Accordingly, the former phrase "to pay salaries and
expenses" is deleted as surplusage.

The former requirement that amounts for administrative
costs be paid into the General Fund of the State "as
reimbursement for funds budgeted for this purpose" is
deleted as surplusage.

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

2-1505. TO GENERAL FUND.

AFTER MAKING THE DISTRIBUTIONS REQUIRED UNDER §§ 2-1501
THROUGH 2-1504 OF THIS SUBTITLE, THE COMPTROLLER SHALL DISTRIBUTE
70% OF THE REMAINING TOBACCO TAX REVENUE 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)(5).

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

2-1506. TO COUNTIES.

AFTER MAKING THE DISTRIBUTIONS REQUIRED UNDER §§ 2-1501
THROUGH 2-1505 OF THIS SUBTITLE, FROM THE REMAINING TOBACCO TAX
REVENUE, THE COMPTROLLER SHALL DISTRIBUTE EACH QUARTER TO A
COUNTY THE AMOUNT THAT, BASED ON THE MOST RECENT, APPLICABLE
POPULATION RECORDS OF THE DEPARTMENT OF HEALTH AND MENTAL
HYGIENE, EQUALS:

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