reglab/housing_qa huggingface dataset:
MD. State Personnel and Pensions Code Ann. §  38-101 (2021)
2021 Maryland Statutes|State Personnel and Pensions|Division III - Other Retirement and Pension Provisions|Title 38 - Additional Service Credit Provisions|Subtitle 1 - Military Service Credit|Section 38-101 - Definitions

    (a)    In this subtitle the following words have the meanings indicated.    (b)    “Accumulated contributions”:        (1)    when used in relation to a State system, has the meaning stated in § 20-101 of this article; and        (2)    when used in relation to a local retirement or pension system, has the meaning most closely analogous to the meaning stated in § 20-101 of this article within the context of the local retirement or pension system.    (c)    “Member”:        (1)    when used in relation to a State system, has the meaning stated in § 20-101 of this article; and        (2)    when used in relation to a local retirement or pension system, has the meaning most closely analogous to the meaning stated in § 20-101 of this article within the context of the local retirement or pension system.    (d)    “Military service” means:        (1)    induction into the armed forces of the United States for training and service under the Selective Training and Service Act of 1940 or a subsequent act of a similar nature;        (2)    membership in a reserve component of the armed forces of the United States:            (i)    on active duty or ordered or assigned to active duty; or            (ii)    on active duty for training or inactive duty for training that interrupts a member’s service;        (3)    enlistment into the armed forces of the United States;        (4)    membership in the Maryland National Guard; or        (5)    with respect to a person separated from employment on or after July 1, 1991, active duty with the commissioned corps of the Public Health Service, the National Oceanic and Atmospheric Administration, or the Coast and Geodetic Survey from:            (i)    December 7, 1941, to December 31, 1946, both inclusive;            (ii)    June 25, 1950, to January 31, 1955, both inclusive; or            (iii)    December 22, 1961, to May 7, 1975, both inclusive.    (e)    “Regular interest”:        (1)    when used in relation to a State system, has the meaning stated in § 20-101 of this article; and        (2)    when used in relation to a local retirement or pension system, has the meaning most closely analogous to the meaning stated in § 20-101 of this article within the context of the local retirement or pension system.    (f)    “State or local retirement or pension system” means a retirement or pension system operated under the laws of the State or a political subdivision of the State.    (g)    “State system” means a retirement or pension system that is included in the State Retirement and Pension System under § 21-102 of this article other than the Legislative Pension Plan except to the extent provided by the joint resolution submitted to the General Assembly by the General Assembly Compensation Commission under Article III, § 15 of the Maryland Constitution.
MD. State Personnel and Pensions Code Ann. §  38-104 (2021)
2021 Maryland Statutes|State Personnel and Pensions|Division III - Other Retirement and Pension Provisions|Title 38 - Additional Service Credit Provisions|Subtitle 1 - Military Service Credit|Section 38-104 - State Service Credit for Military Service

    (a)    (1)    This section applies to an individual who is:            (i)    a member of a State system; or            (ii)    a former member of a State system who is eligible to receive a benefit under § 29–302 or § 29–303 of this article.        (2)    This section does not apply to a retiree of a State system.    (b)    Except as provided in subsection (c) of this section, an individual described in subsection (a) of this section, who has not met the conditions set forth in § 38–103(a)(2) through (4) of this subtitle, is entitled to receive service credit for military service only on the attainment of 10 years of service credit earned through employment as a member of a State system.    (c)    (1)    An individual described in subsection (a) of this section may not receive credit for that military service if the individual receives credit for military service from another retirement system for which retirement benefits have been or will be received by the individual.        (2)    Paragraph (1) of this subsection does not apply to:            (i)    credit for military service provided under:                1.    the Social Security Act;                2.    the National Railroad Retirement Act; or                3.    Title 3 or Title 10, Chapter 1223, §§ 12731 through 12737 of the United States Code; or            (ii)    disability payments from a pension or retirement system.        (3)    (i)    Military service credit under this section may not exceed 5 years.            (ii)    Subject to subparagraph (i) of this paragraph, a member of the Maryland National Guard or of a reserve component of the armed forces of the United States who has not been activated under Title 10 of the United States Code, shall receive service credit at the rate of 4 months for each full year of service with the Maryland National Guard or with a reserve component of the armed forces of the United States, not to exceed a total of 36 months.    (d)    (1)    Except as provided in paragraph (2) of this subsection, the service credit for military service that an individual receives under this section shall be applied to the individual’s retirement allowance using the accrual rate in effect at the time the individual retires from a State system.        (2)    If an individual applies for military service credit on or after July 1, 2011, the service credit for military service that the individual receives under this section shall be applied to the individual’s retirement allowance using the accrual rate in effect at the time the individual submits an application for military service credit to the State Retirement Agency.
MD. State Personnel and Pensions Code Ann. §  38-105 (2021)
2021 Maryland Statutes|State Personnel and Pensions|Division III - Other Retirement and Pension Provisions|Title 38 - Additional Service Credit Provisions|Subtitle 1 - Military Service Credit|Section 38-105 - Regulations

    A governmental unit authorized to administer a State or local retirement or pension system may adopt regulations to carry out this subtitle.
MD. State Personnel and Pensions Code Ann. §  38-201 (2021)
2021 Maryland Statutes|State Personnel and Pensions|Division III - Other Retirement and Pension Provisions|Title 38 - Additional Service Credit Provisions|Subtitle 2 - Other Service Credit Required in Local Retirement Systems|Section 38-201 - Service Credit Required in Local Retirement Systems for Members of General Assembly

    (a)    This section applies only to individuals who are members of the General Assembly from and after January 15, 1963.    (b)    Notwithstanding any provisions of general or local law to the contrary, any member of a local retirement system that is operated on an actuarial basis, as described in Title 37 of this article, who is on leave of absence without pay from employment with a political subdivision of the State to serve as a member of the General Assembly shall, on application, receive service credit in the local retirement system for the period of the absence required for service in the General Assembly.    (c)    To receive the benefit of the service credit provided under this section, the member of the General Assembly shall contribute into the local retirement system, at the member’s usual rate of contribution based upon the salary of the position from which the member is on leave without pay to serve as a member of the General Assembly.    (d)    The Comptroller of the State shall make appropriate certifications as to the service credit to which the members of the General Assembly are entitled under this section.
MD. Tax - General Code Ann. §  2-601 (2021)
2021 Maryland Statutes|Tax - General|Title 2 - Administration by Comptroller|Subtitle 6 - Income Tax Revenue Distribution|Part I - Definitions|Section 2-601 - Definitions

    (a)    In this subtitle the following words have the meanings indicated.    (b)    “Corporation” has the meaning stated in § 10-101 of this article.    (c)    “County income tax” has the meaning stated in § 10-101 of this article.    (d)    “Individual” has the meaning stated in § 10-101 of this article.    (e)    “State income tax” has the meaning stated in § 10-101 of this article.
MD. Tax - General Code Ann. §  2-604 (2021)
2021 Maryland Statutes|Tax - General|Title 2 - Administration by Comptroller|Subtitle 6 - Income Tax Revenue Distribution|Part II - Distribution of Income Tax Revenue From Individuals|Section 2-604 - To Refund Account

    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.
MD. Tax - General Code Ann. §  2-605 (2021)
2021 Maryland Statutes|Tax - General|Title 2 - Administration by Comptroller|Subtitle 6 - Income Tax Revenue Distribution|Part II - Distribution of Income Tax Revenue From Individuals|Section 2-605 - To Administrative Cost Account

    (a)    After making the distribution required under § 2-604 of this subtitle, from the remaining income tax revenue from individuals, the Comptroller shall distribute the cost of administering the income tax laws to an administrative cost account.    (b)    The Comptroller shall include within the distribution required under this section the amount necessary for the counties’ share of the cost of administering the income tax laws.    (c)    The share of administrative costs for each county is the amount equal to the product of multiplying the cost of administering the income tax laws by a fraction:        (1)    the numerator of which is the amount of county income tax from individuals collected and attributable to residents of the county; and        (2)    the denominator of which is the total amount of income tax collected from individuals and corporations.
MD. Tax - General Code Ann. §  2-605.1 (2021)
2021 Maryland Statutes|Tax - General|Title 2 - Administration by Comptroller|Subtitle 6 - Income Tax Revenue Distribution|Part II - Distribution of Income Tax Revenue From Individuals|Section 2-605.1 - To the Blueprint for Maryland's Future Fund

    After making the distributions required under §§ 2–604 and 2–605 of this subtitle, on or before June 30, 2019, the Comptroller shall distribute $200,000,000 of the income tax revenue from individuals to The Blueprint for Maryland’s Future Fund established under § 5–219 of the Education Article.
MD. Tax - General Code Ann. §  2-607 (2021)
2021 Maryland Statutes|Tax - General|Title 2 - Administration by Comptroller|Subtitle 6 - Income Tax Revenue Distribution|Part II - Distribution of Income Tax Revenue From Individuals|Section 2-607 - To Municipal Corporation and Special Taxing District

    (a)    After making the distributions required under §§ 2-604 through 2-606 of this subtitle, from the remaining income tax revenue from individuals, the Comptroller shall distribute to each special taxing district that received an income tax revenue distribution in fiscal year 1977 and to each municipal corporation an amount that, based on the certification of the Comptroller as to State income tax liability and county income tax liability of the residents of the district or municipal corporation, equals the greater of:        (1)    subject to subsection (b) of this section, 17% of the county income tax liability of those residents; or        (2)    0.37% of the Maryland taxable income of those residents.    (b)    If the county income tax rate for a county is less than 2.6%, the amount determined under subsection (a)(1) of this section shall be multiplied by a fraction:        (1)    the numerator of which is 2.6%; and        (2)    the denominator of which is the county income tax rate for the county.    (c)    The Comptroller shall adjust the amount distributed under subsection (a) of this section to a municipal corporation or special taxing district to allow for a proportionate part of refund and interest payments for a prior calendar year made after a distribution is made to the municipal corporation or district for that year.
MD. Tax - General Code Ann. §  2-608 (2021)
2021 Maryland Statutes|Tax - General|Title 2 - Administration by Comptroller|Subtitle 6 - Income Tax Revenue Distribution|Part II - Distribution of Income Tax Revenue From Individuals|Section 2-608 - To County

    (a)    (1)    After making the distributions required under §§ 2–604 through 2–607 of this subtitle, if it is determined that a county has not met the local funding requirements for education under § 5–202(d) of the Education Article, the Comptroller shall distribute to the county board of education an amount equal to the amount calculated under § 5–213 or § 5–213.1 of the Education Article.        (2)    After making the distributions required under §§ 2–604 through 2–607 of this subtitle and paragraph (1) of this subsection, the Comptroller shall distribute to each county the remaining income tax revenue from individuals attributable to the county income tax for that county.    (b)    The Comptroller shall adjust the amount distributed under subsection (a) of this section to a county to allow for a proportionate part of refund and interest payments made for a prior calendar year after a distribution is made to the county for that year.
MD. Tax - General Code Ann. §  2-608.1 (2021)
2021 Maryland Statutes|Tax - General|Title 2 - Administration by Comptroller|Subtitle 6 - Income Tax Revenue Distribution|Part II - Distribution of Income Tax Revenue From Individuals|Section 2-608.1 - To Municipalities for Fiscal Year 1990

    (a)    In this section, “municipality” means:        (1)    a special taxing district that received an income tax revenue distribution in fiscal year 1977; or        (2)    a municipal corporation.    (b)    For fiscal year 1990, after making the distributions required under § 2-604 through § 2-608 of this subtitle, the Comptroller shall distribute to each municipality the amount, if any, by which:        (1)    a $2 per capita increase over the amount distributed to the municipality under § 2-607 of this subtitle for the 1986 taxable year, based on the most recent census data available from the Department of Planning; exceeds        (2)    the amount distributed to the municipality under § 2-607 of this subtitle for the 1988 taxable year.
MD. Tax - General Code Ann. §  2-609 (2021)
2021 Maryland Statutes|Tax - General|Title 2 - Administration by Comptroller|Subtitle 6 - Income Tax Revenue Distribution|Part II - Distribution of Income Tax Revenue From Individuals|Section 2-609 - To General Fund

    After making the distributions required under §§ 2–604 through 2–608.1 of this subtitle, and after making the distributions required under §§ 7–329 and 7–330 of the State Finance and Procurement Article, the Comptroller shall distribute the remaining income tax revenue from individuals to the General Fund of the State.
MD. Tax - General Code Ann. §  2-610 (2021)
2021 Maryland Statutes|Tax - General|Title 2 - Administration by Comptroller|Subtitle 6 - Income Tax Revenue Distribution|Part II - Distribution of Income Tax Revenue From Individuals|Section 2-610 - Time for Distributions to Counties, Municipal Corporations, and Special Taxing Districts

    (a)    The Comptroller shall make the distributions of income tax revenue from individuals attributable to county income tax periodically to a county, municipal corporation, or special taxing district.    (b)    The periodic distributions of the estimated amount to which each county, municipal corporation, and special taxing district is entitled from withholdings and estimated income taxes paid shall be made:        (1)    for the 1st 3 quarters of the State’s fiscal year, as often as practicable but at least each quarter; and        (2)    for the 4th quarter of that year:            (i)    before the last day of that year, for the months of April and May; and            (ii)    before August 31, for the month of June.    (c)    Abrogated.    (d)    The Comptroller shall make a payment of the additional amounts provided under § 2-608.1 of this subtitle on or about December 31 of the fiscal year for which the payment is made.
MD. Tax - General Code Ann. §  2-611 (2021)
2021 Maryland Statutes|Tax - General|Title 2 - Administration by Comptroller|Subtitle 6 - Income Tax Revenue Distribution|Part II - Distribution of Income Tax Revenue From Individuals|Section 2-611 - Overpayments, Underpayments, Repayments, and Reimbursements

    (a)    In this section, “account” means the Local Reserve Account established to comply with § 2–606 of this subtitle.    (b)    This section applies to a county or municipal corporation that receives an overpayment or underpayment of local income tax revenue from the Comptroller.    (c)    After reviewing income tax revenue distributions to a county or municipal corporation, if the Comptroller determines that the county or municipal corporation received an underpayment of income tax, the Comptroller shall initially pay the amount due to the county or municipal corporation from the account.    (d)    After reviewing income tax revenue distributions to a county or municipal corporation, if the Comptroller determines that the county or municipal corporation received an overpayment of income tax, the Comptroller may not require the county or municipal corporation to reimburse the account for its share of the overpayment.    (e)    A determination by the Comptroller under this section that a county or municipal corporation received an underpayment or overpayment of income tax shall be based on a full accounting of income tax returns for the taxable year for which the county or municipal corporation received the underpayment or overpayment.
MD. Tax - General Code Ann. §  2-613 (2021)
2021 Maryland Statutes|Tax - General|Title 2 - Administration by Comptroller|Subtitle 6 - Income Tax Revenue Distribution|Part III - Distribution of Income Tax Revenue From Corporations|Section 2-613 - To Refund Account

    From the income tax revenue from corporations, the Comptroller shall distribute the amount necessary to pay refunds relating to income tax from corporations to the income tax refund account.
MD. Tax - General Code Ann. §  2-613.1 (2021)
2021 Maryland Statutes|Tax - General|Title 2 - Administration by Comptroller|Subtitle 6 - Income Tax Revenue Distribution|Part III - Distribution of Income Tax Revenue From Corporations|Section 2-613.1 - To Higher Education Investment Fund

    After making the distribution required under § 2–613 of this subtitle, of the remaining income tax revenue from corporations, the Comptroller shall distribute:        (1)    6% to the Higher Education Investment Fund established under § 15–106.6 of the Education Article; and        (2)    9.15% to the General Fund.
MD. Tax - General Code Ann. §  2-614 (2021)
2021 Maryland Statutes|Tax - General|Title 2 - Administration by Comptroller|Subtitle 6 - Income Tax Revenue Distribution|Part III - Distribution of Income Tax Revenue From Corporations|Section 2-614 - Administrative Costs; Additional Distributions to Transportation Trust Fund

    (a)    (1)    Except as provided in paragraph (2) of this subsection, after making the distributions required under §§ 2–613 and 2–613.1 of this subtitle, the Comptroller shall distribute monthly 17.2% of the remaining income tax revenue from corporations to a special fund to be distributed as provided in subsection (b) of this section.        (2)    The percent of the remaining income tax revenue from corporations distributed to a special fund to be distributed as provided in subsection (b) of this section shall be:            (i)    24% for the fiscal year beginning July 1, 2011;            (ii)    9.5% for the fiscal year beginning July 1, 2012; and            (iii)    19.5% for each fiscal year beginning on or after July 1, 2013, but before July 1, 2016.    (b)    (1)    (i)    Except as provided in subparagraph (ii) of this paragraph, from the special fund, the Comptroller shall distribute an amount equal to 17.2% of the cost to administer the income tax on corporations to an administrative cost account.            (ii)    The percent of the cost to administer the income tax on corporations that is distributed to an administrative cost account shall be:                1.    24% for the fiscal year beginning July 1, 2011;                2.    9.5% for the fiscal year beginning July 1, 2012; and                3.    19.5% for each fiscal year beginning on or after July 1, 2013, but before July 1, 2016.        (2)    After making the distribution required under paragraph (1) of this subsection, the Comptroller shall distribute the balance in the special fund to the Gasoline and Motor Vehicle Revenue Account in the Transportation Trust Fund.
MD. Tax - General Code Ann. §  2-615 (2021)
2021 Maryland Statutes|Tax - General|Title 2 - Administration by Comptroller|Subtitle 6 - Income Tax Revenue Distribution|Part III - Distribution of Income Tax Revenue From Corporations|Section 2-615 - Additional Distribution to General Fund

    After making the distributions required under §§ 2–613, 2–613.1, and 2–614 of this subtitle, the Comptroller shall distribute the remaining income tax revenue from corporations to the General Fund of the State.
MD. Tax - General Code Ann. §  7-101 (2021)
2021 Maryland Statutes|Tax - General|Title 7 - Death Taxes|Subtitle 1 - Definitions; General Provisions|Part I - Definitions|Section 7-101 - Definitions

    (a)    In this title the following words have the meanings indicated.    (b)    “Court” means:        (1)    the Orphans’ Court of a county; or        (2)    a court of the State that exercises the jurisdiction of an Orphans’ Court.    (c)    “Death taxes” means any estate, inheritance, legacy, succession, or generation-skipping transfer tax imposed by a state.    (d)    “Register” means the register of wills of a county.
MD. Tax - General Code Ann. §  7-104 (2021)
2021 Maryland Statutes|Tax - General|Title 7 - Death Taxes|Subtitle 1 - Definitions; General Provisions|Part II - Disputes Between States as to Domicile of Decedent -- Interstate Arbitration of Death Taxes|Section 7-104 - Submission to Board

    When a register claims that a decedent was domiciled in this State at the time of death and the taxing authority of another state makes a similar claim on behalf of that state, then, with the approval of the Attorney General of this State, the Comptroller may make a written agreement with the other taxing authority and with the personal representative to submit the controversy to the decision of a board consisting of 1 or any other uneven number of arbitrators. The personal representative may make the agreement. The parties to the agreement shall select the arbitrator or arbitrators.
MD. Tax - General Code Ann. §  7-105 (2021)
2021 Maryland Statutes|Tax - General|Title 7 - Death Taxes|Subtitle 1 - Definitions; General Provisions|Part II - Disputes Between States as to Domicile of Decedent -- Interstate Arbitration of Death Taxes|Section 7-105 - Hearings

    (a)    After reasonable notice to the parties to the agreement, the board of arbitrators chosen under § 7-104 of this subtitle shall hold hearings at the times and places that the board determines.    (b)    At the hearings, each party to the agreement may:        (1)    present evidence; and        (2)    examine witnesses.