§ 2-1302.1

Maryland § 2-1302.1

• Jurisdiction: Maryland
• Article gtg: Tax - General
• Title: 2

Text

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.