State Codes and Statutes

Statutes > Maryland > Tax-general > Title-2 > Subtitle-6 > 2-610

§ 2-610. Time for distributions to counties, municipal corporations, and special taxing districts.
 

(a)  In general.- The Comptroller shall make the distributions of income tax revenue from individuals attributable to county income tax periodically to a county, municipal corporation, or special taxing district. 

(b)  When required.- The periodic distributions of the estimated amount to which each county, municipal corporation, and special taxing district is entitled from withholdings and estimated income taxes paid shall be made: 

(1) for the 1st 3 quarters of the State's fiscal year, as often as practicable but at least each quarter; and 

(2) for the 4th quarter of that year: 

(i) before the last day of that year, for the months of April and May; and 

(ii) before August 31, for the month of June. 

(c)  For fiscal year 1989.- Abrogated. 

(d)  For fiscal year 1990.- The Comptroller shall make a payment of the additional amounts provided under § 2-608.1 of this subtitle on or about December 31 of the fiscal year for which the payment is made. 
 

[An. Code 1957, art. 81, § 283; 1988, chs. 2, 136, 423; 1989, ch. 8, § 2; ch. 9, § 2; ch. 627.] 
 

State Codes and Statutes

Statutes > Maryland > Tax-general > Title-2 > Subtitle-6 > 2-610

§ 2-610. Time for distributions to counties, municipal corporations, and special taxing districts.
 

(a)  In general.- The Comptroller shall make the distributions of income tax revenue from individuals attributable to county income tax periodically to a county, municipal corporation, or special taxing district. 

(b)  When required.- The periodic distributions of the estimated amount to which each county, municipal corporation, and special taxing district is entitled from withholdings and estimated income taxes paid shall be made: 

(1) for the 1st 3 quarters of the State's fiscal year, as often as practicable but at least each quarter; and 

(2) for the 4th quarter of that year: 

(i) before the last day of that year, for the months of April and May; and 

(ii) before August 31, for the month of June. 

(c)  For fiscal year 1989.- Abrogated. 

(d)  For fiscal year 1990.- The Comptroller shall make a payment of the additional amounts provided under § 2-608.1 of this subtitle on or about December 31 of the fiscal year for which the payment is made. 
 

[An. Code 1957, art. 81, § 283; 1988, chs. 2, 136, 423; 1989, ch. 8, § 2; ch. 9, § 2; ch. 627.] 
 


State Codes and Statutes

State Codes and Statutes

Statutes > Maryland > Tax-general > Title-2 > Subtitle-6 > 2-610

§ 2-610. Time for distributions to counties, municipal corporations, and special taxing districts.
 

(a)  In general.- The Comptroller shall make the distributions of income tax revenue from individuals attributable to county income tax periodically to a county, municipal corporation, or special taxing district. 

(b)  When required.- The periodic distributions of the estimated amount to which each county, municipal corporation, and special taxing district is entitled from withholdings and estimated income taxes paid shall be made: 

(1) for the 1st 3 quarters of the State's fiscal year, as often as practicable but at least each quarter; and 

(2) for the 4th quarter of that year: 

(i) before the last day of that year, for the months of April and May; and 

(ii) before August 31, for the month of June. 

(c)  For fiscal year 1989.- Abrogated. 

(d)  For fiscal year 1990.- The Comptroller shall make a payment of the additional amounts provided under § 2-608.1 of this subtitle on or about December 31 of the fiscal year for which the payment is made. 
 

[An. Code 1957, art. 81, § 283; 1988, chs. 2, 136, 423; 1989, ch. 8, § 2; ch. 9, § 2; ch. 627.]