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Maryland Code, Tax-General § 2-1302.1

Current as of January 01, 2025 | Updated by Findlaw Staff

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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Cite this article: FindLaw.com - Maryland Code, Tax-General § 2-1302.1 - last updated January 01, 2025 | https://codes.findlaw.com/md/tax-general/md-code-tax-general-sect-2-1302-1/

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