Maryland Election Law Section 15-103
§ 15-103.
  (a)   There is a Fair Campaign Financing Fund.
  (b)   The Comptroller shall administer the Fund in accordance with this section.
  (c)   For each taxable year, the Comptroller shall establish a tax add-on system that allows contributions to the Fund:
    (1)   by an individual, other than a nonresident alien, filing a personal State income tax return; and
    (2)   in an amount not to exceed $500.
  (d)   In accordance with this title, the Comptroller shall:
    (1)   credit to the Fund all money collected under this title;
    (2)   subject to the usual investing procedures for State funds, invest the money in the Fund; and
    (3)   make distributions from the Fund promptly on authorization by the State Board.
  (e)   The Comptroller shall distribute public contributions:
    (1)   only on authorization of the State Board; and
    (2)   as to each eligible gubernatorial ticket, to the same campaign account of a single campaign finance entity established under Title 13, Subtitle 2 of this article.
  (f)   The Comptroller shall submit a statement of the Fund's balance to the State Board at the State Board's request and on May 15 of each year.