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Statutes Text

Article - Tax - General


    After making the distributions required under §§ 2–1301 and 2–1302 of this subtitle, of the sales and use tax collected:

        (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

        (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.

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