Md. Code Ann., Transp. § 8-402
Redline — January 1, 2019 → current.View current text →
Current — January 1, 2026
As of January 1, 2019
(a) There is a Gasoline and Motor Vehicle Revenue Account in the Transportation Trust Fund.
(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 Title 13, Subtitle 9, Parts III and IV 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.
(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 revenue from the vehicle titling tax, excluding revenue attributable to: (i) A vehicle titling tax rate in excess of 6%; or (ii) The vehicle titling tax imposed on rental vehicles under § 13–809(c)(1)(ii) of this article; (3) Except for revenues collected under Title 13, Subtitle 9, Parts III and IV of this article, vehicle registration fees; (4) The revenue disbursed to this Account under § 2–614 of the Tax – General Article; and (5) 80% 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) For fiscal year 2019: (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 year 2020 and each fiscal year thereafter, revenue credited to the Account shall be used as provided in § 3–216 of this article.
(c) For fiscal year 2020 and each fiscal year thereafter, revenue credited to the Account shall be used as provided in § 3–216 of this article.
Official source: Maryland General Assembly. Reproduced from public-domain Maryland statutes; confirm against the official source for the current text. Not legal advice.