{"data":{"id":"us-md/md.-code-local-government-16-304","jurisdiction":"us-md","citation":"Md. Code, Local Government § 16–304","heading":"","body":"(a) (1) Except as provided in paragraph (2) of this subsection, on or\nbefore October 31 after the close of its fiscal year, each county, municipality, and\nspecial taxing district shall file with the Department of Legislative Services a\nfinancial report for that fiscal year.\n(2) (i) A county, municipality, or special taxing district with a\npopulation of over 400,000 may file its financial report on or before December 31 after\nthe close of its fiscal year.\n(ii) Unless subparagraph (i) of this paragraph applies, Howard\nCounty may file its financial report on or before November 30 after the close of its\nfiscal year.\n(iii) Allegany County, Calvert County, Caroline County, Cecil\nCounty, Charles County, Frederick County, Garrett County, Queen Anne’s County,\nSt. Mary’s County, Somerset County, Talbot County, and Wicomico County may file\nthe county’s financial report on or before December 31 after the close of the county’s\nfiscal year.\n(b) The financial report required under subsection (a) of this section shall\nbe:\n(1) prepared on the form established by the Department of\nLegislative Services; and\n(2) verified by the chief executive officer of the county, municipality,\nor special taxing district.\n(c) If a county, municipality, or special taxing district does not comply with\nsubsection (a) of this section, the Comptroller, on notice from the Executive Director\nof the Department of Legislative Services, may order the discontinuance of all money,\ngrants, or State aid that the county, municipality, or special taxing district is entitled\nto receive under State law, including money from:\n(1) the income tax;\n(2) the tax on racing;\n(3) the recordation tax;\n(4) the admissions and amusement tax; and\n(5) the license tax.","path":["Article - Local Government"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=glg\u0026section=16-304","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T19:59:58Z","sha256":"828d887ffc7313ebedc1aaaa8efdf7a8e810ac3bbdd72e7b55e86ced28fdf097","source_id":"us-md","stale":false,"prev":"us-md/md.-code-local-government-16-303","next":"us-md/md.-code-local-government-16-305"},"notice":"GroundRules: Original legal text. Not legal advice."}