From the income tax revenue from individuals, the Comptroller shall distribute the amount necessary to pay refunds relating to income tax from individuals to the income tax refund account.

Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 2012, c. 6, § 2, eff. April 10, 2012.

Formerly Art. 81, §§ 283, 323.