§ 2-1301

Md. Code Ann., Tax-Gen. § 2-1301

Disbursements to refund account

Effective Jan 1, 1989Added as Tax-General § 2-1201 by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Renumbered as Tax-General § 2-1301 by Acts 1988, c. 643, § 1, eff. Jan. 1, 1989.State of Maryland

From the sales and use tax revenue, the Comptroller shall distribute the amount necessary to pay refunds relating to the sales and use tax to a refund account.

Added as Tax-General § 2-1201 by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Renumbered as Tax-General § 2-1301 by Acts 1988, c. 643, § 1, eff. Jan. 1, 1989.

Formerly Art. 81, §§ 370, 399.