Section 2-110 - Income tax checkoff for State Chesapeake Bay and Endangered Species Fund Contribution(a)(1) The Comptroller shall include on the individual income tax return form a checkoff designated as the "State Chesapeake Bay and Endangered Species Fund Contribution".(2) The checkoff shall state that: (i) the individual, or each spouse in the case of a joint return, may contribute to the State Chesapeake Bay and Endangered Species Fund the amount designated by the individual; and(ii)1. the individual shall deduct the amount of the contribution from any refund to which the individual is entitled; or2. if the individual is not entitled to a refund, the individual shall add the amount of the contribution to the income tax to be paid with the return.(3) The Comptroller shall include, with the individual income tax return package, a description of the purposes for which the State Chesapeake Bay and Endangered Species Fund was established and the purposes for which the Fund may be used.(b) The Comptroller shall: (1) collect the checkoff contributions and account to the State Treasurer for the money collected;(2) from the contributions collected, distribute the amount necessary to administer the checkoff system to an administrative cost account; and(3) after the distribution under item (2) of this subsection, distribute the remainder of the money collected under this subsection to the Chesapeake Bay and Endangered Species Fund established under § 1-702 of the Natural Resources Article.