Md. Code Ann., Tax-Gen. § 2-1302.1
Redline — January 1, 2022 → current.View current text →
Current — January 1, 2025
As of January 1, 2022
After making the distributions required under §§ 2–1301 and 2–1302 of this subtitle, of the sales and use tax collected:
After making the distributions required under §§ 2–1301 and 2–1302 of this subtitle:
(1) 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
(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) on the sale or use of a digital product or digital code under Title 11 of this article the Comptroller shall distribute 100% to The Blueprint for Maryland’s Future Fund established under § 5–206 of the Education Article.
(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.