2013 Maryland Code
TRANSPORTATION
§ 8-402 - Gasoline and Motor Vehicle Revenue Account

§8-402.

(a) There is a Gasoline and Motor Vehicle Revenue Account in the Transportation Trust Fund.

(b) All revenues collected from the following, after deductions provided by law, shall be credited to the Gasoline and Motor Vehicle Revenue Account:

(1) All of the motor vehicle fuel tax;

(2) Except as otherwise provided by law, two-thirds of the vehicle titling tax;

(3) Except for revenues collected under Parts III and IV of Title 13, Subtitle 9 of this article, vehicle registration fees;

(4) The revenue disbursed to this Account under § 2-614 of the Tax - General Article; and

(5) 80 percent of the funds distributed on short-term vehicle rentals under § 2-1302.1 of the Tax - General Article to the Transportation Trust Fund from the sales and use tax.

(c) (1) Except as provided in paragraph (2) of this subsection, for each fiscal year:

(i) 90.4% of the revenue credited to the Account may be used as provided in § 3-216 of this article; and

(ii) The balance of the Account shall be used to pay the allocations of highway user revenues provided by this subtitle to the counties, municipalities, and Baltimore City.

(2) For fiscal years 2010 through 2013, the Account shall be distributed as follows:

(i) A portion to the General Fund of the State for fiscal years 2010 through 2012 as follows:

1. 19.5% for fiscal year 2010;

2. 23% for fiscal year 2011; and

3. 11.3% for fiscal year 2012;

(ii) A portion to be used as provided in § 3-216 of this article, as follows:

1. 70% for fiscal year 2010;

2. 68.5% for fiscal year 2011;

3. Subject to paragraph (3) of this subsection, 79.8% for fiscal year 2012; and

4. 90% for fiscal year 2013; and

(iii) The balance to be used to pay the allocations of highway user revenues provided under this subtitle to the counties, municipalities, and Baltimore City.

(3) For fiscal year 2012, from the amount allocated to the Transportation Trust Fund under paragraph (2)(ii)3 of this subsection, $40,000,000 shall be transferred from the Transportation Trust Fund to the Revenue Stabilization Account established under § 7-311 of the State Finance and Procurement Article.