Md. Code, Tax-Gen. § 2-1302.1

Current with changes from the 2024 Legislative Session
Section 2-1302.1 - Distribution of sales and use tax revenues to Transportation Trust Fund

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 ofthe 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.

Md. Code, TG § 2-1302.1

Amended by 2024 Md. Laws, Ch. 717,Sec. 2, eff. 7/1/2024.
Amended by 2021 Md. Laws, Ch. 669, Sec. 1, eff. 5/30/2021.
Amended by 2021 Md. Laws, Ch. 38, Sec. 1, eff. 3/12/2021.
Amended by 2015 Md. Laws, Ch. 489, Sec. 1, eff. 6/1/2015.
Amended by 2015 Md. Laws, Ch. 22, Sec. 1, eff. 4/14/2015.
Amended by 2014 Md. Laws, Ch. 464, Sec. 1, eff. 6/1/2014.