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Code · Maryland · Tax - General

§ 2-1302.1

137 words·~1 min read·/md/tax-general/2-1302-1

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§2–1302.1.
After making the distributions required under §§ 2–1301 and 2–1302 of this subtitle:
(1)of the sales and use tax collected under § 11–104(c) and (c–1) of this article on short–term vehicle rentals and peer–to–peer car sharing, the Comptroller shall distribute:
(i)45% to the Transportation Trust Fund established under § 3–216 of the Transportation Article; and
(ii)the remainder to the Chesapeake and Atlantic Coastal Bays 2010 Trust Fund; and
(2)the Comptroller shall distribute to the Transportation Trust Fund established under § 3–216 of the Transportation Article the sales and use tax collected that is attributable to the sale of electricity:
(i)at an electric vehicle charging station; or
(ii)used to charge an electric vehicle and is not sold under a residential or domestic rate schedule on file with the Public Service Commission.
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