reglab/housing_qa huggingface dataset:
MD. Tax - General Code Ann. §  2-102 (2021)
2021 Maryland Statutes|Tax - General|Title 2 - Administration by Comptroller|Subtitle 1 - General Duties|Section 2-102 - Administration Generally

    (a)    In addition to the duties set forth elsewhere in this article and in other articles of the Code, the Comptroller shall administer the laws that relate to:        (1)    the admissions and amusement tax;        (2)    the boxing and wrestling tax;        (3)    the income tax;        (4)    the Maryland estate tax;        (5)    the Maryland generation–skipping transfer tax;        (6)    the motor carrier tax;        (7)    the motor fuel tax;        (8)    the sales and use tax; and        (9)    the savings and loan association franchise tax.    (b)    In cooperation with the Executive Director of the Alcohol and Tobacco Commission, and in addition to the duties set forth elsewhere in this article and in other articles of the Code, the Comptroller shall administer the laws that relate to:        (1)    the alcoholic beverage tax; and        (2)    the tobacco tax.
MD. Tax - General Code Ann. §  2-103 (2021)
2021 Maryland Statutes|Tax - General|Title 2 - Administration by Comptroller|Subtitle 1 - General Duties|Section 2-103 - Regulations

    The Comptroller shall adopt reasonable regulations:        (1)    to administer the provisions of the tax laws listed in § 2–102(a) of this subtitle; and        (2)    in cooperation with the Executive Director of the Alcohol and Tobacco Commission, to administer the provisions of the tax laws listed in § 2–102(b) of this subtitle.
MD. Tax - General Code Ann. §  2-104 (2021)
2021 Maryland Statutes|Tax - General|Title 2 - Administration by Comptroller|Subtitle 1 - General Duties|Section 2-104 - Tax Forms

    (a)    (1)    Subject to the requirements of § 2–110 of this subtitle and subsection (b) of this section, the Comptroller shall design the returns and other forms that, on completion, provide the information required for the administration of the tax laws listed in § 2–102 of this subtitle.        (2)    The Comptroller shall include on the income tax forms required under paragraph (1) of this section that are updated on an annual basis a demonstrative representation of how much of each dollar that the General Fund receives is spent on the following categories:            (i)    education;            (ii)    health;            (iii)    public safety; and            (iv)    any other category included by the Comptroller.        (3)    The demonstrative representation required under paragraph (2) of this subsection may be in the form of a graph or picture or a combination of graph and picture.        (4)    (i)    Subject to subparagraph (ii) of this paragraph, the Comptroller, in consultation with the Department of Budget and Management and the Department of Legislative Services, shall determine the manner in which the representation required under paragraph (2) of this subsection shall be presented and with which income tax forms the representation is to be included.            (ii)    The Comptroller shall post the representation required under paragraph (2) of this subsection on the Comptroller’s Web site and shall include it in instructions on the Web site for the same income tax forms that are selected under subparagraph (i) of this paragraph to include the representation.    (b)    Except for variations that the differences between the federal and State income tax laws require, the forms that the Comptroller designs to administer the income tax laws shall be similar to the forms used to administer the federal income tax laws.    (c)    (1)    The Comptroller shall keep an income tax return for 5 years from the date the return is filed. After 5 years, the Comptroller may destroy the return.        (2)    The Comptroller shall keep a sales and use tax return for 2 years from the date the return is filed. After 2 years, the Comptroller may destroy the return.
MD. Tax - General Code Ann. §  2-105 (2021)
2021 Maryland Statutes|Tax - General|Title 2 - Administration by Comptroller|Subtitle 1 - General Duties|Section 2-105 - Licenses; Evidence of Tax Payment

    (a)    The Comptroller shall design the license form required for:        (1)    the motor fuel tax laws; and        (2)    the sales and use tax laws.    (b)    The Comptroller:        (1)    shall determine:            (i)    the design of tax stamps and certificates required for the alcoholic beverage tax and for the tobacco tax; and            (ii)    the form of any other evidence of tax payment; and        (2)    may adopt any other method or device that the Comptroller considers necessary to:            (i)    prevent fraud or evasion of the alcoholic beverage tax; or            (ii)    comply with any restrictions that the federal government imposes on alcoholic beverages during a war or an emergency.    (c)    In cooperation with the Executive Director of the Alcohol and Tobacco Commission, the Comptroller:        (1)    shall provide tax stamps and certificates to indicate that the alcoholic beverage tax or tobacco tax has been paid; and        (2)    may adopt reasonable regulations to prevent abuse but ensure the adequate availability of tax stamps and certificates, including regulations that:            (i)    limit excessive disbursement of tax stamps and certificates; and            (ii)    require proof of need for tax stamps and certificates.
MD. Tax - General Code Ann. §  2-108 (2021)
2021 Maryland Statutes|Tax - General|Title 2 - Administration by Comptroller|Subtitle 1 - General Duties|Section 2-108 - Limitation on Liability for Seizure of Contraband Property or Conveyance

    If, in good faith and with reasonable grounds, the Comptroller or a peace officer of the State seizes contraband property or a conveyance used to transport contraband property under § 13-835 of this article, the Comptroller or peace officer shall have the immunity from liability described under § 5-523 of the Courts and Judicial Proceedings Article.
MD. Tax - General Code Ann. §  2-109 (2021)
2021 Maryland Statutes|Tax - General|Title 2 - Administration by Comptroller|Subtitle 1 - General Duties|Section 2-109 - Duty to Collect, Account For, and Distribute Tax Revenue

    (a)    The Comptroller shall:        (1)    collect the taxes that the Comptroller administers or is otherwise required under this article to collect;        (2)    account for the revenue from those taxes and any other tax required to be remitted to the Comptroller; and        (3)    distribute the revenue in the manner required under Subtitles 2 through 16 of this title.    (b)    The requirement to make a distribution of tax revenue means to segregate, deposit, transfer, credit, disburse by warrant, or otherwise apply the revenue in accordance with the accounting practices and procedures required under the State Finance and Procurement Article and elsewhere in the Code.    (c)    Except for a distribution required under § 2-604 of this title, the requirement to distribute to an account means to make a bookkeeping entry in the accounting records of the State.
MD. Tax - General Code Ann. §  2-110 (2021)
2021 Maryland Statutes|Tax - General|Title 2 - Administration by Comptroller|Subtitle 1 - General Duties|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; or                2.    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.
MD. Tax - General Code Ann. §  2-111 (2021)
2021 Maryland Statutes|Tax - General|Title 2 - Administration by Comptroller|Subtitle 1 - General Duties|Section 2-111 - Extension of Certain Filing Periods for Individuals Serving in Combat Zones

    In the case of an individual described in § 7508 of the Internal Revenue Code, the period of service referred to in that section shall be disregarded in determining the due date for the following:         (1)    filing a Maryland income tax return or declaration of estimated income tax under § 10-820 of this article;        (2)    filing a refund claim under § 13-1104 of this article; and        (3)    filing an appeal to the Maryland Tax Court under § 13-510 of this article, an appeal to the circuit court under § 13-532 of this article, or any further appeal permitted under Maryland law.
MD. Tax - General Code Ann. §  2-112 (2021)
2021 Maryland Statutes|Tax - General|Title 2 - Administration by Comptroller|Subtitle 1 - General Duties|Section 2-112 - Income Tax Checkoff for Maryland Cancer Fund Contribution

    (a)    (1)    The Comptroller shall include on the individual income tax return form a checkoff designated as the “Maryland Cancer 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 Maryland Cancer 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; or                2.    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 Maryland Cancer 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 Maryland Cancer Fund established under § 20-117 of the Health - General Article.
MD. Tax - General Code Ann. §  2-113 (2021)
2021 Maryland Statutes|Tax - General|Title 2 - Administration by Comptroller|Subtitle 1 - General Duties|Section 2-113 - Income Tax Checkoff for Developmental Disabilities Services and Support Fund Contribution

    (a)    (1)    The Comptroller shall include on the individual income tax return form a checkoff designated as the “Developmental Disabilities Services and Support 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 Waiting List Equity 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; or                2.    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 Waiting List Equity 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 Waiting List Equity Fund established under § 7–205 of the Health – General Article to be used to provide community–based services to individuals who are on the Developmental Disabilities Administration waiting list and are eligible for, but not receiving, services from the Administration.
MD. Tax - General Code Ann. §  2-113.1 (2021)
2021 Maryland Statutes|Tax - General|Title 2 - Administration by Comptroller|Subtitle 1 - General Duties|Section 2-113.1 - Income Tax Checkoff for Fair Campaign Financing Fund Contribution

    (a)    (1)    The Comptroller shall include on the individual income tax return form a checkoff designated as the “Fair Campaign Financing 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 Fair Campaign Financing Fund the amount designated by the individual if the individual or each spouse is a United States citizen or admitted for permanent legal residence in the United States; and            (ii)    1.    the individual shall deduct the amount of the contribution from any refund to which the individual is entitled; or                2.    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 Fair Campaign Financing 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 Fair Campaign Financing Fund established under § 15–103 of the Election Law Article.
MD. Tax - General Code Ann. §  2-114 (2021)
2021 Maryland Statutes|Tax - General|Title 2 - Administration by Comptroller|Subtitle 1 - General Duties|Section 2-114 - Permitted Monitoring and Recording of Telephone Calls

    (a)    Notwithstanding the provisions of § 9–602 of the Criminal Law Article and subject to subsections (b), (c), (d), and (e) of this section, the Comptroller may monitor and record incoming telephone calls to employees of the Comptroller’s call centers to telephones within the offices of the Comptroller for training, quality control, and employee safety purposes.    (b)    Any monitored or recorded telephone call shall contain a notice to the telephone caller that “Your call may be recorded or monitored for training and quality control purposes”.    (c)    (1)    The Comptroller may record or monitor incoming calls to the automated call distribution system only.        (2)    The Comptroller may not record or monitor calls to or from direct individual lines in the Office of the Comptroller.    (d)    Notwithstanding any other provision of law, information derived from an incoming telephone call to employees of the Comptroller’s call centers may not be used in any criminal or civil proceeding against any Maryland taxpayer unless the caller has made a personal and imminent threat against an employee or property of the State.    (e)    Recorded telephone calls may not be retained by the Office of the Comptroller for longer than 60 days, except:        (1)    if the call is to be used solely as a positive example to follow in the training of employees using the Comptroller’s call centers; or        (2)    if the caller has made a personal and imminent threat against an employee or property of the State.
MD. Tax - General Code Ann. §  2-201 (2021)
2021 Maryland Statutes|Tax - General|Title 2 - Administration by Comptroller|Subtitle 2 - Admissions and Amusement Tax Revenue Distribution|Section 2-201 - To Administrative Cost Account

    From the admissions and amusement tax revenue, the Comptroller shall distribute each quarter the amount necessary to administer the admissions and amusement tax laws in the previous quarter to an administrative cost account.
MD. Tax - General Code Ann. §  2-203 (2021)
2021 Maryland Statutes|Tax - General|Title 2 - Administration by Comptroller|Subtitle 2 - Admissions and Amusement Tax Revenue Distribution|Section 2-203 - Payment of Refunds

    The Comptroller shall pay refunds relating to the admissions and amusement tax from undistributed tax revenue attributable to the Maryland Stadium Authority, the county, or municipal corporation that is the source of the tax.
MD. Tax - General Code Ann. §  2-301 (2021)
2021 Maryland Statutes|Tax - General|Title 2 - Administration by Comptroller|Subtitle 3 - Alcoholic Beverage Tax Revenue Distribution|Section 2-301 - To Administrative Cost Account; to General Fund

    (a)    From the alcoholic beverage tax revenue, the Comptroller shall distribute the amount necessary to administer the alcoholic beverage tax laws to an administrative cost account.    (b)    After making the distribution required under subsection (a) of this section, the Comptroller shall distribute the remaining alcoholic beverage tax revenue to the General Fund of the State.
MD. Tax - General Code Ann. §  2-302 (2021)
2021 Maryland Statutes|Tax - General|Title 2 - Administration by Comptroller|Subtitle 3 - Alcoholic Beverage Tax Revenue Distribution|Section 2-302 - Payment of Refunds

    The Comptroller shall pay refunds relating to the alcoholic beverage tax from the General Fund.
MD. Tax - General Code Ann. §  2-303 (2021)
2021 Maryland Statutes|Tax - General|Title 2 - Administration by Comptroller|Subtitle 3 - Alcoholic Beverage Tax Revenue Distribution|Section 2-303 - Distributions From Sale of Contraband Property

    The Comptroller shall distribute the proceeds from sales of contraband alcoholic beverages and conveyances under § 13-841(a) of this article to the General Fund.
MD. Tax - General Code Ann. §  2-401 (2021)
2021 Maryland Statutes|Tax - General|Title 2 - Administration by Comptroller|Subtitle 4 - Boxing and Wrestling Tax Refunds|Section 2-401 - Distribution to Administrative Cost Account

    From the boxing and wrestling tax revenue, the Comptroller shall distribute each quarter the amount necessary to administer the boxing and wrestling tax laws in the previous quarter to an administrative cost account.
MD. Tax - General Code Ann. §  2-402 (2021)
2021 Maryland Statutes|Tax - General|Title 2 - Administration by Comptroller|Subtitle 4 - Boxing and Wrestling Tax Refunds|Section 2-402 - Distribution to General Fund

    After making the distribution required under § 2-401 of this subtitle, the Comptroller shall distribute the remaining boxing and wrestling tax revenue to the General Fund of the State.
MD. Tax - General Code Ann. §  2-501 (2021)
2021 Maryland Statutes|Tax - General|Title 2 - Administration by Comptroller|Subtitle 5 - Financial Institution Franchise Tax Revenue Distribution|Section 2-501 - Institutions Other Than Savings Banks and Savings and Loan Associations

    The Comptroller shall distribute the financial institution franchise tax revenue to the General Fund of the State.
MD. Tax - General Code Ann. §  2-502 (2021)
2021 Maryland Statutes|Tax - General|Title 2 - Administration by Comptroller|Subtitle 5 - Financial Institution Franchise Tax Revenue Distribution|Section 2-502 - Payment of Refunds

    The Comptroller shall pay refunds relating to the financial institutions franchise tax that the Department certifies under § 8-212 of this article from the General Fund of the State.
MD. Tax - General Code Ann. §  2-701 (2021)
2021 Maryland Statutes|Tax - General|Title 2 - Administration by Comptroller|Subtitle 7 - Inheritance Tax Revenue Distribution|Section 2-701 - To General Fund

    The Comptroller shall distribute the inheritance tax revenue to the General Fund of the State.
MD. Tax - General Code Ann. §  2-702 (2021)
2021 Maryland Statutes|Tax - General|Title 2 - Administration by Comptroller|Subtitle 7 - Inheritance Tax Revenue Distribution|Section 2-702 - Payment of Refunds

    If, under § 7-233(d) of this article, a register of wills certifies a refund relating to the inheritance tax, the Comptroller:         (1)    shall authorize the register to pay the refund from inheritance tax revenue that the register has not paid into the State Treasury; or        (2)    if the register does not have enough revenue, shall pay the refund from the General Fund of the State.
MD. Tax - General Code Ann. §  2-801 (2021)
2021 Maryland Statutes|Tax - General|Title 2 - Administration by Comptroller|Subtitle 8 - Maryland Estate Tax Revenue Distribution|Section 2-801 - To General Fund

    The Comptroller shall distribute the Maryland estate tax revenue to the General Fund of the State.
MD. Tax - General Code Ann. §  2-802 (2021)
2021 Maryland Statutes|Tax - General|Title 2 - Administration by Comptroller|Subtitle 8 - Maryland Estate Tax Revenue Distribution|Section 2-802 - Payment of Refunds

    The Comptroller shall pay refunds relating to the Maryland estate tax from the General Fund of the State.
MD. Tax - General Code Ann. §  2-901 (2021)
2021 Maryland Statutes|Tax - General|Title 2 - Administration by Comptroller|Subtitle 9 - Maryland Generation-Skipping Transfer Tax Revenue Distribution|Section 2-901 - To General Fund

    The Comptroller shall distribute the Maryland generation-skipping transfer tax revenue to the General Fund of the State.
MD. Tax - General Code Ann. §  2-902 (2021)
2021 Maryland Statutes|Tax - General|Title 2 - Administration by Comptroller|Subtitle 9 - Maryland Generation-Skipping Transfer Tax Revenue Distribution|Section 2-902 - Payment of Refunds

    The Comptroller shall pay refunds relating to the Maryland generation-skipping transfer tax from the General Fund of the State.
MD. Tax - General Code Ann. §  2-1001 (2021)
2021 Maryland Statutes|Tax - General|Title 2 - Administration by Comptroller|Subtitle 10 - Motor Carrier Tax Revenue and Fee Distribution|Section 2-1001 - To Transportation Trust Fund

    The Comptroller shall distribute the motor carrier tax revenue and fees collected under Title 9 of this article to the Gasoline and Motor Vehicle Revenue Account of the Transportation Trust Fund.
MD. Tax - General Code Ann. §  2-1002 (2021)
2021 Maryland Statutes|Tax - General|Title 2 - Administration by Comptroller|Subtitle 10 - Motor Carrier Tax Revenue and Fee Distribution|Section 2-1002 - Payment of Refunds

    The Comptroller shall pay refunds relating to the motor carrier tax from motor fuel tax revenue.
MD. Tax - General Code Ann. §  2-1101 (2021)
2021 Maryland Statutes|Tax - General|Title 2 - Administration by Comptroller|Subtitle 11 - Motor Fuel Tax Revenue Distribution|Section 2-1101 - To Refund Account

    From the motor fuel tax revenue the Comptroller shall distribute the amount necessary to pay refunds relating to the motor fuel tax and the motor carrier tax to a refund account.