WILLIAM DONALD SCHAEFER, Governor

Ch. 2

(1)  FOR A COUNTY THAT IMPOSED AND COLLECTED A
CIGARETTE TAX IN 1960, THE GREATER OF:

(I)  THE NET AMOUNT OF CIGARETTE TAX THAT THE
COUNTY COLLECTED IN 1960, AFTER SUBTRACTING ITS ADMINISTRATIVE
AND COLLECTION EXPENSES IN 1960; OR

(II)  A FRACTION OF THE REMAINING TOBACCO TAX
REVENUE:

1.  THE NUMERATOR OF WHICH IS THE
POPULATION OF THE COUNTY; AND

2.  THE DENOMINATOR OF WHICH IS THE
POPULATION OF THE STATE; AND

(2)  FOR EACH OTHER COUNTY, A FRACTION OF THE
REMAINING TOBACCO TAX REVENUE AFTER THE DISTRIBUTION REQUIRED BY
ITEM (1) OF THIS SECTION:

(I)  THE NUMERATOR OF WHICH IS THE POPULATION OF
THE COUNTY; AND

(II)  THE DENOMINATOR OF WHICH IS THE POPULATION
OF THOSE COUNTIES RECEIVING A DISTRIBUTION UNDER THIS ITEM.

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 81, §
460(a)(6).

The Tax - General Article Review Committee notes, for
consideration by the General Assembly, that the word
"applicable", which modifies the reference to
"population records", seems to be superfluous. Since,
however, the word was added by Ch. 553, Acts of 1987,
the word has been retained.

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

TITLE 3. MARYLAND TAX COURT.

3-101. DEFINITIONS.

(A) IN GENERAL.

IN THIS TITLE THE FOLLOWING WORDS HAVE THE MEANINGS
INDICATED.

REVISOR'S NOTE: This subsection is new language used as the
standard introductory language to a definition
section.

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