Md. Code, Tax-Gen. § 2-605
Md. Code, Tax-Gen. § 2-605
Maryland · Maryland Code, Tax - General · Status: effective
Cite this
- Citation
- Md. Code, Tax-Gen. § 2-605, Maryland, version 1 as recorded 2026-09-29, yourstate.us, https://yourstate.us/provision/1789809
- Permanent ID
ys:prov:1789809@1- SHA-256
1d8d703a309bb9d05378ef19861a24784c1cb629053e17009ae60f924762cfc8
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full text
(a) After making the distribution required under § 2-604 of this subtitle, from the remaining income tax revenue from individuals, the Comptroller shall distribute the cost of administering the income tax laws to an administrative cost account.
(b) The Comptroller shall include within the distribution required under this section the amount necessary for the counties’ share of the cost of administering the income tax laws.
(c) The share of administrative costs for each county is the amount equal to the product of multiplying the cost of administering the income tax laws by a fraction:
(1) the numerator of which is the amount of county income tax from individuals collected and attributable to residents of the county; and
(2) the denominator of which is the total amount of income tax collected from individuals and corporations.