Maryland § 2-109
Full text of Maryland Maryland Code § 2-109, with citation guidance and answers to common questions.
§ 2-109.
(a) The Comptroller shall:
(1) collect the taxes that the Comptroller administers or is otherwise required under this article to collect;
(2) account for the revenue from those taxes and any other tax required to be remitted to the Comptroller; and
(3) distribute the revenue in the manner required under Subtitles 2 through 16 of this title.
(b) The requirement to make a distribution of tax revenue means to segregate, deposit, transfer, credit, disburse by warrant, or otherwise apply the revenue in accordance with the accounting practices and procedures required under the State Finance and Procurement Article and elsewhere in the Code.
(c) Except for a distribution required under § 2-604 of this title, the requirement to distribute to an account means to make a bookkeeping entry in the accounting records of the State.
Frequently Asked Questions About Maryland § 2-109
What does Maryland Code § 2-109 cover?
Section 2-109 is part of the Maryland Code, the codified statutory law of Maryland. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Maryland § 2-109?
A common citation format is "Maryland Code § 2-109" (Maryland). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Maryland law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Maryland official source linked on this page or consult a licensed Maryland attorney.
How does Maryland § 2-109 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Maryland can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Maryland.