reglab/housing_qa huggingface dataset:
MD. Tax - General Code Ann. §  2-1102 (2021)
2021 Maryland Statutes|Tax - General|Title 2 - Administration by Comptroller|Subtitle 11 - Motor Fuel Tax Revenue Distribution|Section 2-1102 - To Administrative Cost Account

    After making the distributions required under § 2-1101 of this subtitle, from the remaining motor fuel tax revenue, the Comptroller shall distribute the amount necessary to administer the Motor Fuel Tax Bureau of the Regulatory and Enforcement Division of the Comptroller’s Office to an administrative cost account.
MD. Tax - General Code Ann. §  2-1103 (2021)
2021 Maryland Statutes|Tax - General|Title 2 - Administration by Comptroller|Subtitle 11 - Motor Fuel Tax Revenue Distribution|Section 2-1103 - From Aviation Fuel; Percentage Exceeding 18.5 Cents per Gallon

    After making the distributions required under §§ 2–1101 and 2–1102 of this subtitle, the Comptroller shall distribute:        (1)    the remaining motor fuel tax revenue from aviation fuel to the Transportation Trust Fund;        (2)    all remaining motor fuel tax revenue, equal to the average percentage by which the motor fuel tax rate exceeds 18.5 cents per gallon, not including revenue attributable to an increase in the motor fuel tax rates under § 9–305(b) of this article or revenue attributable to the sales and use tax equivalent rate imposed under § 9–306 of this article, to the Gasoline and Motor Vehicle Revenue Account in the Transportation Trust Fund;        (3)    revenue attributable to an increase in the motor fuel tax rates imposed under § 9–305(b) of this article to the Transportation Trust Fund; and        (4)    revenue attributable to the sales and use tax equivalent rate imposed under § 9–306 of this article to the Transportation Trust Fund.
MD. Tax - General Code Ann. §  2-1104 (2021)
2021 Maryland Statutes|Tax - General|Title 2 - Administration by Comptroller|Subtitle 11 - Motor Fuel Tax Revenue Distribution|Section 2-1104 - Other Distributions

    (a)    Except as otherwise provided in this section, after making the distributions required under §§ 2–1101 through 2–1103 of this subtitle, from the remaining motor fuel tax revenue, the Comptroller shall distribute:        (1)    2.3% to the Chesapeake and Atlantic Coastal Bays 2010 Trust Fund;        (2)    0.5% to the Waterway Improvement Fund; and        (3)    any remaining balance to the Gasoline and Motor Vehicle Revenue Account of the Transportation Trust Fund.    (b)    For each fiscal year beginning on or before July 1, 2015, instead of the distribution required under subsection (a)(1) of this section, the Comptroller shall distribute 2.3% of the remaining motor fuel tax revenue as follows:        (1)    to the General Fund of the State:            (i)    $5,000,000 for each fiscal year beginning on or before July 1, 2011;            (ii)    $5,000,000 for each of the fiscal years beginning July 1, 2012, July 1, 2013, and July 1, 2014; and            (iii)    $4,624,687 for the fiscal year beginning July 1, 2015;        (2)    $8,000,000 to the Budget Restoration Fund for the fiscal year beginning July 1, 2012; and        (3)    the balance to the Chesapeake and Atlantic Coastal Bays 2010 Trust Fund.
MD. Tax - General Code Ann. §  2-1201 (2021)
2021 Maryland Statutes|Tax - General|Title 2 - Administration by Comptroller|Subtitle 12 - Public Service Company Franchise Tax Refunds|Section 2-1201 - Payment of Refunds

    The Comptroller shall pay refunds relating to the public service company franchise tax from the General Fund of the State.
MD. Tax - General Code Ann. §  2-1301 (2021)
2021 Maryland Statutes|Tax - General|Title 2 - Administration by Comptroller|Subtitle 13 - Sales and Use Tax Revenue Distribution|Section 2-1301 - To Refund Account

    From the sales and use tax revenue, the Comptroller shall distribute the amount necessary to pay refunds relating to the sales and use tax to a refund account.
MD. Tax - General Code Ann. §  2-1302 (2021)
2021 Maryland Statutes|Tax - General|Title 2 - Administration by Comptroller|Subtitle 13 - Sales and Use Tax Revenue Distribution|Section 2-1302 - To Administrative Cost Account

    After making the distribution required under § 2-1301 of this subtitle, from the remaining sales and use tax revenue, the Comptroller shall distribute the amount necessary to administer the sales and use tax laws to an administrative cost account.
MD. Tax - General Code Ann. §  2-1302.1 (2021)
2021 Maryland Statutes|Tax - General|Title 2 - Administration by Comptroller|Subtitle 13 - Sales and Use Tax Revenue Distribution|Section 2-1302.1 - Distribution of Sales and Use Tax Revenues to Transportation Trust Fund

    (a)    Except as otherwise provided in this section, after making the distributions required under §§ 2–1301 and 2–1302 of this subtitle, of the sales and use tax collected on short–term vehicle rentals under § 11–104(c) of this article the Comptroller shall distribute:        (1)    45% to the Transportation Trust Fund established under § 3–216 of the Transportation Article; and        (2)    the remainder to the Chesapeake and Atlantic Coastal Bays 2010 Trust Fund.    (b)    For each fiscal year beginning on or before July 1, 2015, after the distribution required under subsection (a)(1) of this section, the Comptroller shall distribute the remainder of the sales and use tax collected on short–term vehicle rentals under § 11–104(c) of this article as follows:        (1)    to the General Fund of the State:            (i)    $9,249,199 for the fiscal year beginning July 1, 2014; and            (ii)    $8,639,632 for the fiscal year beginning July 1, 2015; and        (2)    the remainder to the Chesapeake and Atlantic Coastal Bays 2010 Trust Fund.
MD. Tax - General Code Ann. §  2-1303 (2021)
2021 Maryland Statutes|Tax - General|Title 2 - Administration by Comptroller|Subtitle 13 - Sales and Use Tax Revenue Distribution|Section 2-1303 - To General Fund

    (a)    After making the distributions required under §§ 2–1301 through 2–1302.1 of this subtitle, the Comptroller shall pay:        (1)    revenues from the hotel surcharge into the Dorchester County Economic Development Fund established under § 10–130 of the Economic Development Article;        (2)    subject to subsection (b) of this section, to The Blueprint for Maryland’s Future Fund established under § 5–219 of the Education Article, revenues collected and remitted by:            (i)    a marketplace facilitator; or            (ii)    a person that engages in the business of an out–of–state vendor and that is required to collect and remit sales and use tax as specified in COMAR 03.06.01.33B(5); and        (3)    the remaining sales and use tax revenue into the General Fund of the State.    (b)    For each fiscal year, the Comptroller shall pay into the General Fund of the State the first $100,000,000 of revenues collected and remitted by:        (1)    a marketplace facilitator; or        (2)    a person that engages in the business of an out–of–state vendor and that is required to collect and remit sales and use tax as specified in COMAR 03.06.01.33B(5).
MD. Tax - General Code Ann. §  2-1401 (2021)
2021 Maryland Statutes|Tax - General|Title 2 - Administration by Comptroller|Subtitle 14 - Savings and Loan Association Franchise Tax Revenue Distribution|Section 2-1401 - To General Fund

    The Comptroller shall distribute the savings and loan association franchise tax revenue to the General Fund of the State.
MD. Tax - General Code Ann. §  2-1402 (2021)
2021 Maryland Statutes|Tax - General|Title 2 - Administration by Comptroller|Subtitle 14 - Savings and Loan Association Franchise Tax Revenue Distribution|Section 2-1402 - Payment of Refunds

    The Comptroller shall pay refunds relating to the savings and loan association franchise tax from the General Fund of the State.
MD. Tax - General Code Ann. §  2-1601 (2021)
2021 Maryland Statutes|Tax - General|Title 2 - Administration by Comptroller|Subtitle 16 - Tobacco Tax Revenue Distribution|Section 2-1601 - To Refund Account

    From the tobacco tax revenue, the Comptroller shall distribute the amount necessary to pay refunds relating to the tobacco tax to a refund account.
MD. Tax - General Code Ann. §  2-1602 (2021)
2021 Maryland Statutes|Tax - General|Title 2 - Administration by Comptroller|Subtitle 16 - Tobacco Tax Revenue Distribution|Section 2-1602 - To Administrative Cost Account

    After making the distribution required under § 2-1601 of this subtitle, from the remaining tobacco tax revenue the Comptroller shall distribute the amount necessary to administer the tobacco tax laws to an administrative cost account.
MD. Tax - General Code Ann. §  2-1603 (2021)
2021 Maryland Statutes|Tax - General|Title 2 - Administration by Comptroller|Subtitle 16 - Tobacco Tax Revenue Distribution|Section 2-1603 - To General Fund

    After making the distributions required under §§ 2-1601 and 2-1602 of this subtitle, the Comptroller shall distribute the remaining tobacco tax revenue to the General Fund of the State.
MD. Tax - General Code Ann. §  4-101 (2021)
2021 Maryland Statutes|Tax - General|Title 4 - Admissions and Amusement Tax|Subtitle 1 - Definitions; General Provisions|Section 4-101 - Definitions

    (a)    In this title the following words have the meanings indicated.    (b)    (1)    “Admissions and amusement charge”, unless expressly provided otherwise, means a charge for:            (i)    admission to a place, including any additional separate charge for admission within an enclosure;            (ii)    use of a game of entertainment;            (iii)    use of a recreational or sports facility;            (iv)    use or rental of recreational or sports equipment; and            (v)    merchandise, refreshments, or a service sold or served in connection with entertainment at a nightclub or room in a hotel, restaurant, hall, or other place where dancing privileges, music, or other entertainment is provided.        (2)    “Admissions and amusement charge” does not include a charge for admission to a political fundraising event.    (c)    “Game of entertainment” includes, in Anne Arundel County or Calvert County, the game of instant bingo permitted under a commercial bingo license.    (d)    “Person” includes:        (1)    this State or a political subdivision, unit, or instrumentality of this State;        (2)    another state or a political subdivision, unit, or instrumentality of that state; and        (3)    a unit or instrumentality of a political subdivision of this State or of another state.    (e)    “Stadium Authority” means the Maryland Stadium Authority created under § 10–604 of the Economic Development Article.
MD. Tax - General Code Ann. §  4-102 (2021)
2021 Maryland Statutes|Tax - General|Title 4 - Admissions and Amusement Tax|Subtitle 1 - Definitions; General Provisions|Section 4-102 - Authorization to Impose Admissions and Amusement Tax

    (a)    In this section, “net proceeds” means the total receipts from the operation of an electronic bingo machine or electronic tip jar machine less the amount of money winnings or prizes paid out to players.    (b)    A county may impose, by resolution, a tax on:        (1)    the gross receipts derived from any admissions and amusement charge in that county; and        (2)    an admission in that county for a reduced charge or at no charge to a place if there is a charge for other admissions to the place.    (c)    A municipal corporation may impose, by ordinance or resolution, a tax on:        (1)    the gross receipts derived from any admissions and amusement charge in that municipal corporation; and        (2)    an admission in that municipal corporation for a reduced charge or at no charge to a place if there is a charge for other admissions to the place.    (d)    The Stadium Authority may impose a tax on:        (1)    the gross receipts derived from any admissions and amusement charge for an admission to a facility owned or leased by the Stadium Authority; and        (2)    an admission for a reduced charge or at no charge to a facility owned or leased by the Stadium Authority if there is a charge for other admissions to the facility.    (e)    A State tax is imposed on the net proceeds derived from any charge for the operation of an electronic bingo machine permitted under a commercial bingo license or an electronic tip jar machine authorized under Title 13 of the Criminal Law Article that is operated for commercial purposes.    (f)    (1)    The State and local admissions and amusement taxes applicable to electronic instant bingo shall be determined on a tax–included or separately stated basis.        (2)    Notwithstanding any other provision of this section, other State and local admissions and amusement taxes applied under this section may be determined on a tax–included or separately stated basis.
MD. Tax - General Code Ann. §  4-104 (2021)
2021 Maryland Statutes|Tax - General|Title 4 - Admissions and Amusement Tax|Subtitle 1 - Definitions; General Provisions|Section 4-104 - Exemptions

    (a)    A county or a municipal corporation may exempt from the admissions and amusement tax gross receipts from any charge for admission or for merchandise, refreshments, or a service, if the gross receipts are used exclusively for community or civic improvement by a nonprofit community association that is organized and operated to promote the general welfare of the community that the association serves and the net earnings of which do not inure to the benefit of any stockholder or member of the association.    (b)    A county or a municipal corporation may exempt from the admissions and amusement tax gross receipts from any charge for admission to a concert or theatrical event of a nonprofit organization that is organized to present or offer any of the performing arts.    (c)    Wicomico County or a municipal corporation in Wicomico County may exempt, by ordinance or resolution, from the admissions and amusement tax gross receipts from any charge for use of tennis courts.    (d)    (1)    An exemption of a class of activity by a county or municipal corporation does not alter the ability of the Stadium Authority to tax that class.        (2)    An exemption of a class of activity by the Stadium Authority does not alter the ability of a county or municipal corporation to tax that class.    (e)    (1)    In this subsection, “arts and entertainment district”, “arts and entertainment enterprise” and “qualifying residing artist” have the meanings stated in § 4–701 of the Economic Development Article.        (2)    A county or a municipal corporation may exempt from the admissions and amusement tax gross receipts from any admissions or amusement charge levied by an arts and entertainment enterprise or qualifying residing artist in an arts and entertainment district.    (f)    The Mayor and City Council of Baltimore City may exempt, by law, from the admissions and amusement tax gross receipts from any charge or fee to participate in an amateur recreational sports event or league.
MD. Tax - General Code Ann. §  4-201 (2021)
2021 Maryland Statutes|Tax - General|Title 4 - Admissions and Amusement Tax|Subtitle 2 - Returns and Records|Section 4-201 - Return Required

    A person shall complete, under oath, and file with the Comptroller the admissions and amusement tax return:         (1)    on or before the 10th day of the month that follows the month in which the person has gross receipts subject to the admissions and amusement tax; and        (2)    for other periods and on other dates that the Comptroller specifies by regulation, including periods in which the person has no gross receipts subject to the tax.
MD. Tax - General Code Ann. §  4-202 (2021)
2021 Maryland Statutes|Tax - General|Title 4 - Admissions and Amusement Tax|Subtitle 2 - Returns and Records|Section 4-202 - Records

    (a)    Each person who has gross receipts subject to the admissions and amusement tax shall keep complete and accurate records in the form and with the information that the Comptroller requires by regulation.    (b)    The person who is required under subsection (a) of this section to keep records shall make the records available for inspection and examination by the Comptroller at any time during business hours.    (c)    The person shall keep the records required under subsection (a) of this section for 4 years, unless the Comptroller consents in writing to an earlier destruction of the records or requires in writing that the records be kept longer than 4 years.
MD. Tax - General Code Ann. §  4-301 (2021)
2021 Maryland Statutes|Tax - General|Title 4 - Admissions and Amusement Tax|Subtitle 3 - Tax Payment|Section 4-301 - Required

    (a)    A person who has gross receipts subject to the admissions and amusement tax shall pay the tax on those gross receipts with the return that covers the period in which those receipts are earned.    (b)    If a corporation, other than a nonstock, nonprofit corporation, is required to pay the admissions and amusement tax, personal liability for the tax and interest and penalties on the tax extends to any officer of the corporation who exercises direct control over its fiscal management.    (c)    If a limited liability company, or limited liability partnership, including a limited partnership registered as a limited liability limited partnership, is required to pay the admissions and amusement tax, personal liability for the tax and interest and penalties on the tax extends to any person who exercises direct control over the fiscal management of the limited liability company or limited liability partnership.
MD. Tax - General Code Ann. §  5-102 (2021)
2021 Maryland Statutes|Tax - General|Title 5 - Alcoholic Beverage Tax|Subtitle 1 - Definitions; General Provisions|Section 5-102 - Imposition of Tax

    (a)    Except as provided in § 5-104 of this subtitle, a tax is imposed on any alcoholic beverage in the State.    (b)    A tax is imposed on each person who sells or consigns an alcoholic beverage in the State from a jurisdiction outside the State, if the Comptroller finds that, in connection with the solicitation, sale, and distribution of alcoholic beverages, the jurisdiction:        (1)    requires a tax, assessment, or charge that is greater for alcoholic beverages consigned from a Maryland licensee or permit holder than the amount required for alcoholic beverages consigned from a licensee or permit holder in another jurisdiction; and        (2)    discriminates in fact against the licensee or permit holder of the State.    (c)    (1)    A county, municipal corporation, special taxing district, or other political subdivision of the State may not impose a tax on any alcoholic beverage.        (2)    The Comptroller may not impose the tax under subsection (b) of this section on a person who has distillery plants in this and another state.
MD. Tax - General Code Ann. §  5-103 (2021)
2021 Maryland Statutes|Tax - General|Title 5 - Alcoholic Beverage Tax|Subtitle 1 - Definitions; General Provisions|Section 5-103 - Presumption of Taxability; Contraband Alcoholic Beverage; Burden of Proof

    (a)    A rebuttable presumption exists that any alcoholic beverage in the State is subject to the alcoholic beverage tax.    (b)    An alcoholic beverage on which the alcoholic beverage tax is not paid is a contraband alcoholic beverage if it is delivered, possessed, sold, or transported in the State in a manner that is not authorized:        (1)    under this title; or        (2)    under the Alcoholic Beverages Article.    (c)    The person who possesses an alcoholic beverage has the burden of proving that the alcoholic beverage is not subject to the alcoholic beverage tax.
MD. Tax - General Code Ann. §  5-105 (2021)
2021 Maryland Statutes|Tax - General|Title 5 - Alcoholic Beverage Tax|Subtitle 1 - Definitions; General Provisions|Section 5-105 - Tax Rates

    (a)    Except as provided in subsection (d) of this section, the alcoholic beverage tax rate for distilled spirits is:        (1)    $1.50 for each gallon or 39.63 cents for each liter; and        (2)    if distilled spirits contain a percentage of alcohol greater than 100 proof, an additional tax, for each 1 proof over 100 proof, of 1.5 cents for each gallon or 0.3963 cents for each liter.    (b)    Except as provided in subsection (d) of this section, the alcoholic beverage tax rate for wine is 40 cents for each gallon or 10.57 cents for each liter.    (c)    Except as provided in subsection (d) of this section, the alcoholic beverage tax rate on beer and mead is 9 cents for each gallon or 2.3778 cents for each liter.    (d)    The tax imposed under § 5–102(b) of this subtitle shall equal the amount that the discriminating jurisdiction charges a Maryland licensee or permit holder.    (e)    The revenue generated from the tax imposed under subsection (b) of this section on wine produced at wineries licensed under the Alcoholic Beverages Article shall be distributed to the Maryland Wine and Grape Promotion Fund under § 2–1102 of the Agriculture Article.
MD. Tax - General Code Ann. §  5-302 (2021)
2021 Maryland Statutes|Tax - General|Title 5 - Alcoholic Beverage Tax|Subtitle 3 - Tax Payment|Section 5-302 - Prohibited Act

    Unless otherwise authorized in this title or in the Alcoholic Beverages Article, a person may not buy, possess, sell, store, transport, or allow another person to buy, store, sell, or transport an alcoholic beverage on which the alcoholic beverage tax is not paid.
MD. Tax - General Code Ann. §  5-303 (2021)
2021 Maryland Statutes|Tax - General|Title 5 - Alcoholic Beverage Tax|Subtitle 3 - Tax Payment|Section 5-303 - Tax Stamps

    (a)    For a container of distilled spirits that is one-half pint or larger, the alcoholic beverage tax shall be paid by the purchase of tax stamps from the Comptroller or by an alternate method approved by the Comptroller, in the manner and at the time that the Comptroller requires by regulation.    (b)    A manufacturer or a wholesaler shall affix tax stamps to each container of distilled spirits of one-half pint or larger before the container is removed from the manufacturer’s or wholesaler’s place of business for delivery to a retail dealer in the State.    (c)    The Comptroller may allow tax stamps to be bought on a credit basis.    (d)    A manufacturer or wholesaler who obtains tax stamps:        (1)    is responsible to the Comptroller for the tax stamps; and        (2)    is required to pay the value of the tax stamps whether they are used, lost, or, unless proof of destruction is made to the Comptroller, destroyed.
MD. Tax - General Code Ann. §  6-101 (2021)
2021 Maryland Statutes|Tax - General|Title 6 - Boxing and Wrestling Tax|Subtitle 1 - Definitions; General Provisions|Section 6-101 - Definitions

    (a)    In this title the following words have the meanings indicated.    (b)    “Boxing or wrestling contest” means a boxing, kick boxing, sparring, wrestling, or mixed martial arts contest, event, exhibition, or match.    (c)    “Telecast” means:        (1)    a closed circuit telecast;        (2)    a subscription television broadcast; or        (3)    a pay–per–view cable or satellite television broadcast.
MD. Tax - General Code Ann. §  6-102 (2021)
2021 Maryland Statutes|Tax - General|Title 6 - Boxing and Wrestling Tax|Subtitle 1 - Definitions; General Provisions|Section 6-102 - Imposition of Tax

    Except as provided in § 6-103 of this subtitle, a tax is imposed on gross receipts derived from:         (1)    a charge for admission to a boxing or wrestling contest in the State; and        (2)    a charge, by ticket or per event or occasion basis, to view a telecast of a boxing or wrestling contest in the State regardless of the origin of the telecast.