Md. Code, Tax - General § 2-1302.1
This is the official text of Md. Code, Tax - General § 2-1302.1, part of Maryland’s Code, Tax - General — governs state taxation.
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§2–1302.
Official statutory text
§2–1302.1.
After making the distributions required under §§ 2–1301 and 2–1302 of this subtitle:
(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) 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.
After making the distributions required under §§ 2–1301 and 2–1302 of this subtitle:
(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) 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.
Status: in_force · Read it on the official government site
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