Maryland Tax - General Section 2-608.1
§ 2-608.1.
  (a)   In this section, "municipality" means:
    (1)   a special taxing district that received an income tax revenue distribution in fiscal year 1977; or
    (2)   a municipal corporation.
  (b)   For fiscal year 1990, after making the distributions required under § 2-604 through § 2-608 of this subtitle, the Comptroller shall distribute to each municipality the amount, if any, by which:
    (1)   a $2 per capita increase over the amount distributed to the municipality under § 2-607 of this subtitle for the 1986 taxable year, based on the most recent census data available from the Department of Planning; exceeds
    (2)   the amount distributed to the municipality under § 2-607 of this subtitle for the 1988 taxable year.