reglab/statecodes huggingface dataset:
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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 20% 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)    17.2% for the fiscal year beginning July 1, 2022;
(ii)    20% for the fiscal year beginning July 1, 2023;
(iii)    21% for the fiscal year beginning July 1, 2024; and
(iv)    22% for each fiscal year beginning on or after July 1, 2025, but before July 1, 2027.
(b)    (1)    (i)    Except as provided in subparagraph (ii) of this paragraph, from the special fund, the Comptroller shall distribute an amount equal to 20% 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.    17.2% for the fiscal year beginning July 1, 2022;
2.    20% for the fiscal year beginning July 1, 2023;
3.    21% for the fiscal year beginning July 1, 2024; and
4.    22% for each fiscal year beginning on or after July 1, 2025, but before July 1, 2027.
(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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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

After making the distributions required under §§ 2–1301 and 2–1302 of this subtitle, 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:
(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.
2023 Maryland Statutes › Tax - General › Title 2 - Administration by Comptroller › Subtitle 13 - Sales and Use Tax Revenue Distribution › Section 2-1303 - To General Fund

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)    to the Blueprint for Maryland’s Future Fund established under § 5–206 of the Education Article, the following percentage of the remaining sales and use tax revenues:
(i)    for fiscal year 2023, 9.2%;
(ii)    for fiscal year 2024, 11.0%;
(iii)    for fiscal year 2025, 11.3%;
(iv)    for fiscal year 2026, 11.7%; and
(v)    for fiscal year 2027 and each fiscal year thereafter, 12.1%; and
(3)    the remaining sales and use tax revenue into the General Fund of the State.
2023 Maryland Statutes › Tax - General › Title 3 - Maryland Tax Court › Section 3-103 - Jurisdiction

(a)    The Tax Court has jurisdiction to hear appeals from the final decision, final determination, or final order of a property tax assessment appeal board or any other unit of the State government or of a political subdivision of the State that is authorized to make the final decision or determination or issue the final order about any tax issue, including:
(1)    the valuation, assessment, or classification of property;
(2)    the imposition of a tax;
(3)    the determination of a claim for refund;
(4)    the application for an abatement, reduction, or revision of any assessment or tax; or
(5)    the application for an exemption from any assessment or tax.
(b)    This section does not affect any requirement that a decision, determination, or order be appealed to another unit of the State government or of a political subdivision of the State before an appeal is taken to the Tax Court.
2023 Maryland Statutes › Tax - General › Title 3 - Maryland Tax Court › Section 3-105 - Miscellaneous Powers and Duties

(a)    In addition to the powers and duties set forth elsewhere in this title and in Title 13, Subtitle 5 of this article, the Tax Court:
(1)    as to any matter before it, shall pass a written order that is signed by at least 1 of the judges;
(2)    shall have a seal for the certification of copies of orders of the Tax Court by the clerk; and
(3)    may ask the Department to perform administrative duties for the Tax Court.
(b)    Subject to § 3-103 of this title, Title 13 of this article, and § 14-512 of the Tax - Property Article, the Tax Court may adopt reasonable rules of procedure in accordance with the provisions for adopting regulations under Title 10, Subtitle 1, Parts I through III, V, and VI of the State Government Article.
2023 Maryland Statutes › Tax - General › Title 3 - Maryland Tax Court › Section 3-106 - Membership

(a)    (1)    The Tax Court consists of 5 judges appointed by the Governor from the qualified voters of the State.
(2)    Of the 5 judges, the Chief Judge and at least 1 other judge shall be members of the Bar of the State.
(3)    Of the 5 judges, at least:
(i)    1 shall be a resident of Baltimore City;
(ii)    1 shall be a resident of the Eastern Shore; and
(iii)    1 shall be a resident of the Western Shore.
(b)    The Tax Court may not include more than 3 judges from the same political party.
(c)    Before taking office, each appointee to the Tax Court shall take the oath required by Article I, § 9 of the Maryland Constitution.
(d)    (1)    The term of a judge is 6 years and begins on the 1st Monday in June.
(2)    The terms of judges are staggered as required by the terms provided for the judges of the Tax Court on January 1, 1989.
(3)    At the end of a term, a judge continues to serve until a successor is appointed and qualifies.
(4)    A judge who is appointed after a term has begun serves only for the rest of the term and until a successor is appointed and qualifies.
(e)    The Governor may remove a judge for incompetence or misconduct.
(f)    Each judge is entitled to the salary provided in the State budget.
2023 Maryland Statutes › Tax - General › Title 3 - Maryland Tax Court › Section 3-107 - Quorum for Business; Concurrence on Appeals

(a)    Except as provided in subsection (c) of this section, a majority of the judges then serving on the Tax Court is a quorum to do business.
(b)    The concurrence of a majority of the judges who hear an appeal is sufficient to decide the appeal.
(c)    A judge who is a member of the Bar of the State may hear and decide an appeal without the participation of any other judge.
2023 Maryland Statutes › Tax - General › Title 3 - Maryland Tax Court › Section 3-109 - Clerk

(a)    The Tax Court shall appoint a clerk.
(b)    The clerk is entitled to the salary provided in the State budget.
(c)    (1)    The clerk shall have custody of and keep as a public record:
(i)    a docket that is a full and accurate record of all proceedings in the Tax Court; and
(ii)    a file of all the pleadings and exhibits in all proceedings in the Tax Court.
(2)    The clerk shall issue a subpoena as required under §§ 13-520 and 13-521 of this article.
(3)    The clerk shall perform other duties that the Tax Court assigns.
(d)    The clerk may administer oaths in connection with any proceeding in the Tax Court.
2023 Maryland Statutes › Tax - General › Title 3 - Maryland Tax Court › Section 3-110 - Deputy Clerk

(a)    The Tax Court may appoint 1 or more deputy clerks.
(b)    Each deputy clerk is entitled to the salary provided in the State budget.
(c)    A deputy clerk shall perform the duties that the Tax Court assigns, including, in the absence of the clerk, a duty of the clerk.
(d)    A deputy clerk may administer oaths in connection with any proceeding in the Tax Court.
2023 Maryland Statutes › Tax - General › Title 3 - Maryland Tax Court › Section 3-111 - Examiners

(a)    The Tax Court may:
(1)    appoint examiners to hear an appeal on the valuation of real property; and
(2)    arrange for examiners to hear appeals in the counties where the appeals arise, at times and places that promote accessibility to the examiners by the parties to the appeal.
(b)    After a hearing before an examiner, the examiner shall submit to the Tax Court a written recommended decision that includes the findings of fact and conclusions of law on which the recommendation is based.
2023 Maryland Statutes › Tax - General › Title 3 - Maryland Tax Court › Section 3-113 - Offices

(a)    The principal office of the Tax Court is in Baltimore City, at a location that the Board of Public Works chooses.
(b)    The offices of the Tax Court shall be open for business:
(1)    during the hours that the Governor designates; and
(2)    at any additional time as the Tax Court considers necessary.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 Maryland Statutes › Tax - General › Title 5 - Alcoholic Beverage Tax › Subtitle 2 - Returns › Section 5-201 - Required

(a)    A person who holds a Class E, F, or G alcoholic beverage license shall complete, under oath, and file with the Comptroller an alcoholic beverage tax return:
(1)    on or before the 25th day of the month that follows the month in which the person sells any alcoholic beverage within the boundaries of the State; and
(2)    if the Comptroller so specifies, by regulation, on other dates for each month in which the licensee does not sell any alcoholic beverages in the State.
(b)    (1)    Each manufacturer and each wholesaler shall complete, under oath, and file with the Comptroller an alcoholic beverage tax return:
(i)    except as provided in paragraph (2) of this subsection, on or before the 10th day of the month that follows the month in which:
1.    the manufacturer or wholesaler sells or delivers any alcoholic beverage in the State;
2.    a manufacturer that brews malt beverages, under a Class 6 pub–brewery license, transfers the malt beverages for consumption on the restaurant premises in accordance with federal alcohol tax laws and regulations; or
3.    a manufacturer that brews malt beverages, under a Class 7 micro–brewery license, transfers the malt beverages for consumption off the micro–brewery licensed premises in accordance with federal alcohol tax laws and regulations; and
(ii)    if the Comptroller so specifies, by regulation, on other dates for each month in which the manufacturer or wholesaler does not sell, deliver, or transfer any alcoholic beverage in the State.
(2)    (i)    Subject to subparagraph (ii) of this paragraph, the Comptroller may, by regulation, establish dates for filing the alcoholic beverage tax returns required under this subsection.
(ii)    Any filing date established under subparagraph (i) of this paragraph shall be at least 5 days later than the day specified for filing a return under paragraph (1)(i) of this subsection.
(c)    A nonresident dealer shall complete, under oath, and file with the Comptroller an alcoholic beverage tax return:
(1)    on or before the 15th day of the month that follows the month in which the nonresident dealer delivers beer into the State; and
(2)    if the Comptroller so specifies, by regulation, on other dates for each month in which the nonresident dealer does not deliver beer into the State.
(d)    A person who is a direct wine shipper shall file with the Office of the Comptroller a quarterly tax return.
(e)    A resident dealer shall complete, under oath, and file with the Comptroller an alcoholic beverage tax return:
(1)    on or before the 15th day of the month that follows the month in which the resident dealer delivers beer into the State; and
(2)    if the Comptroller so specifies, by regulation, on other dates for each month in which the resident dealer does not deliver beer into the State.
(f)    On or before January 1, 2018, the Comptroller shall develop and implement procedures for the electronic filing of the alcoholic beverage tax returns required to be filed under this section.
2023 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.
2023 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.
2023 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.
2023 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.
2023 Maryland Statutes › Tax - General › Title 6 - Boxing and Wrestling Tax › Subtitle 1 - Definitions; General Provisions › Section 6-103 - Exemptions

The boxing and wrestling tax does not apply to:
(1)    an intercollegiate, interscholastic, or intramural boxing or wrestling contest held on the campus or under the auspices of a college, high school, or university in the State; or
(2)    an amateur boxing or wrestling contest held under the auspices of the United States of America Amateur Boxing Federation or the Young Men’s Christian Association.
2023 Maryland Statutes › Tax - General › Title 6 - Boxing and Wrestling Tax › Subtitle 1 - Definitions; General Provisions › Section 6-104 - Tax Rates

(a)    The boxing and wrestling tax rate is:
(1)    except as provided in subsection (b) of this section, for charges to view a telecast of a boxing or wrestling contest, 10% of the gross receipts;
(2)    except as provided in item (3) of this subsection, for charges for admission to a boxing or wrestling contest, the greater of:
(i)    10% of the gross receipts; or
(ii)    $200; and
(3)    for charges for admission to a boxing or wrestling contest, 5% of the gross receipts if the contest is conducted by:
(i)    the Maryland National Guard; or
(ii)    in Allegany County, a post of the Veterans of Foreign Wars or the American Legion.
(b)    For charges to view a telecast of a boxing or wrestling contest, if gross receipts subject to the boxing and wrestling tax are also subject to the sales and use tax, the boxing and wrestling tax rate shall be set so the total tax rate does not exceed 10% of the gross receipts.
2023 Maryland Statutes › Tax - General › Title 6 - Boxing and Wrestling Tax › Subtitle 2 - Returns › Section 6-201 - Required

A person shall complete, under oath, and file with the Comptroller the boxing and wrestling 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 boxing and wrestling 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.
2023 Maryland Statutes › Tax - General › Title 6 - Boxing and Wrestling Tax › Subtitle 2 - Returns › Section 6-202 - Records

(a)    Each person who has gross receipts subject to the boxing and wrestling 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.
2023 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.
2023 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.
2023 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.
2023 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 7-106 - Powers of Board; Failure to Obey Subpoena

The board of arbitrators may administer oaths, take testimony, and subpoena witnesses and books, records, and other documents. A subpoena may be signed by any member of the board. If a person fails to obey a subpoena, on petition of the board, any court of record of this State may pass an order requiring compliance with the subpoena and may punish failure to obey the order as a contempt.
2023 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 7-107 - Determination of Domicile by Board

By majority vote, the board of arbitrators shall determine the domicile of the decedent at the time of death. This determination is final for purposes of imposing and collecting death taxes but not for any other purpose.
2023 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 7-108 - Majority Vote of Board Prevails

Except as provided in § 7-106 of this subtitle in respect to issuing subpoenas, any question that arises in the course of the proceeding shall be determined by a majority vote of the board of arbitrators.
2023 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 7-109 - Filing Determination and Record of Proceedings

The Comptroller, the board of arbitrators, or the personal representative shall file:
(1)    the determination of the board as to domicile, the record of the board’s proceedings, and the agreement to submit to arbitration, made under § 7-104 of this subtitle, or a duplicate, with the authority that has jurisdiction to determine the death taxes in the state determined to be the domicile; and
(2)    copies of each document with the authorities that would have been empowered to determine the death taxes in each of the other states involved.
2023 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 7-110 - Interest and Penalties

If the board of arbitrators determines that the decedent died domiciled in this State, interest and penalties, if otherwise imposed by law, for nonpayment of death taxes between the dates of the agreement and of filing of the determination of the board as to domicile, may not exceed a rate determined under § 13-604 of this article.
2023 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 7-111 - Compromise Not Precluded

This Part II of this subtitle does not prevent the parties to the agreement made under § 7-104 of this subtitle from making a written compromise at any time, if not prohibited by other law. A compromise may determine the amounts to be accepted by this and any other state involved in full satisfaction of death taxes.
2023 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 7-112 - Compensation of Board and Employees

The compensation and expenses of the members of the board of arbitrators and its employees may be agreed on by the members and the personal representative or, if they cannot agree, shall be determined by the appropriate court of record of the state determined by the board to be the domicile of the decedent. The amounts agreed on or determined shall be deemed an expense of administration and are payable by the personal representative.
2023 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 7-113 - Reciprocity Required

This Part II of this subtitle applies only if each state that is involved in a controversy has a law that is identical or substantially similar to this Part II of this subtitle.
2023 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 7-114 - Uniform Interpretation

This Part II of this subtitle shall be interpreted and construed to effectuate its general purpose to make uniform the law of those states that enact it.
2023 Maryland Statutes › Tax - General › Title 7 - Death Taxes › Subtitle 1 - Definitions; General Provisions › Part III - Disputes Between States as to Domicile of Decedent -- Interstate Compromise of Death Taxes › Section 7-118 - Written Agreement of Compromise

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 of compromise with the other taxing authority and the personal representative that a certain sum shall be accepted in full satisfaction of all death taxes imposed by this State, including any interest or penalties to the date of filing the agreement. The agreement also shall determine the amount to be accepted by the other state in full satisfaction of death taxes. The personal representative may make the agreement.