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Md. Code Ann., Tax-Gen. § 2-1302.1

Redline — January 1, 2019 → current.View current text →
Current — January 1, 2025
As of January 1, 2019
(a) Except as otherwise provided in this section, after making the distributions required under §§ 2–1301 and 2–1302 of this subtitle, of the sales and use tax collected on short–term vehicle rentals under § 11–104(c) of this article the Comptroller shall distribute:
(1) 45% to the Transportation Trust Fund established under § 3–216 of the Transportation Article; and
(2) the remainder to the Chesapeake and Atlantic Coastal Bays 2010 Trust Fund.
After making the distributions required under §§ 2–1301 and 2–1302 of this subtitle:
(b) For each fiscal year beginning on or before July 1, 2015, after the distribution required under subsection (a)(1) of this section, the Comptroller shall distribute the remainder of the sales and use tax collected on short–term vehicle rentals under § 11–104(c) of this article as follows: (1) to the General Fund of the State: (i) $9,249,199 for the fiscal year beginning July 1, 2014; and (ii) $8,639,632 for the fiscal year beginning July 1, 2015; and (2) the remainder to the Chesapeake and Atlantic Coastal Bays 2010 Trust Fund.
(1) of the sales and use tax collected under § 11–104(c) and (c–1) of this article on short–term vehicle rentals and peer–to–peer car sharing, the Comptroller shall distribute: (i) 45% to the Transportation Trust Fund established under § 3–216 of the Transportation Article; and (ii) the remainder to the Chesapeake and Atlantic Coastal Bays 2010 Trust Fund; and
(2) the Comptroller shall distribute to the Transportation Trust Fund established under § 3–216 of the Transportation Article the sales and use tax collected that is attributable to the sale of electricity:
(i) at an electric vehicle charging station; or
(ii) used to charge an electric vehicle and is not sold under a residential or domestic rate schedule on file with the Public Service Commission.

Official source: Maryland General Assembly. Reproduced from public-domain Maryland statutes; confirm against the official source for the current text. Not legal advice.