2013 Maryland Code
TAX - GENERAL
§ 2-608 - To county

§2-608.

(a) (1) After making the distributions required under §§ 2-604 through 2-607 of this subtitle, if it is determined that a county has not met the local funding requirements for education under § 5-202(d) of the Education Article, the Comptroller shall distribute to the county board of education an amount equal to the amount calculated under § 5-213 or § 5-213.1 of the Education Article.

(2) After making the distributions required under §§ 2-604 through 2-607 of this subtitle and paragraph (1) of this subsection, the Comptroller shall distribute to each county the remaining income tax revenue from individuals attributable to the county income tax for that county.

(b) The Comptroller shall adjust the amount distributed under subsection (a) of this section to a county to allow for a proportionate part of refund and interest payments made for a prior calendar year after a distribution is made to the county for that year.

§ 2-608 - 1. To municipalities for fiscal year 1990

(a) "Municipality" defined. -- 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) In general. -- 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.