WILLIAM DONALD SCHAEFER. Governor                            Ch. 1

(3)     A community college [shall] IS REQUIRED TO waive THE TUITION
FOR A COURSE for senior citizens [the tuition involved in credit bearing and
continuing education courses utilized for certificate or degree requirements] UNDER
THIS SUBSECTION only when course space is available.

(4)     This subsection may not be construed to prohibit a community college
board of trustees from offering senior citizens other educational opportunities free of
charge, provided that the senior citizen is not counted in computing full-time equivalent
enrollment for the purpose of receiving State support.

Article - Tax - General

2-301.

(a) From the alcoholic beverage tax revenue [from beer], the Comptroller shall
distribute [each quarter] the amount necessary to administer the alcoholic beverage tax
laws [that relate to beer in the previous quarter] to an administrative cost account.

[(b) (1) After making the distribution required under subsection (a) of this
section, the Comptroller shall distribute at least each quarter to a county the net alcoholic
beverage tax revenue attributable to 4.5 cents for each gallon of beer sold or delivered to
a retail dealer in that county.

(2) The Comptroller shall collect and periodically analyze data and statistics
to make equitable distributions of the revenue under this subsection.]

[(c) The Comptroller shall adjust the amount distributed under subsection (b) of
this section to a county to allow for refund payments to retailers in the county.]

[(d)](B) After making the [distributions required by subsections (a) and (b) of]
DISTRIBUTION REQUIRED UNDER this section, the Comptroller shall distribute
the remaining alcoholic beverage tax revenue [from beer] to the General Fund of the
State.

[2-302.

(a) (1) Except as provided in paragraph (2) of this subsection, from the
alcoholic beverage tax revenue from distilled spirits, the Comptroller shall distribute at
least each quarter to a county the amount equal to 50 cents for each gallon or 13.21 cents
for each liter of distilled spirits sold or delivered to a retail dealer in that county.

(2) Of the amount under paragraph (1) of this subsection for Harford
County, the Comptroller shall distribute:

(i) 1/9 to each municipal corporation in the county, provided that the
total distribution to each municipal corporation for a fiscal year is not less than the
amount that the municipal corporation received in distributions from the county for fiscal
year 1979; and

(ii) after the distribution under item (i) of this paragraph, the
remaining amount to Harford County.

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