{"data":{"id":"us-md/md.-code-local-government-4-215","jurisdiction":"us-md","citation":"Md. Code, Local Government § 4–215","heading":"","body":"If a referendum held under this subtitle results in the creation of a new\nmunicipality, the local income tax payments authorized under § 2–607 of the Tax –\nGeneral Article shall be distributed to the municipality as follows, unless the county\ncommissioners or county council agrees to an accelerated payment schedule:\n(1) in the first full fiscal year after the municipal incorporation takes\neffect, one–third of the distribution otherwise required under § 2–607 of the Tax –\nGeneral Article;\n(2) in the second fiscal year after the municipal incorporation takes\neffect, two–thirds of the distribution otherwise required under § 2–607 of the Tax –\nGeneral Article; and\n(3) in the third fiscal year after the municipal incorporation takes\neffect and each subsequent fiscal year, all of the distribution required under § 2–607\nof the Tax – General Article.","path":["Article - Local Government"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=glg\u0026section=4-215","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T19:59:58Z","sha256":"62dd1d0057f4219cb6002389fa33dfe1c2ab646d35bd96228ba4f464b3d0b350","source_id":"us-md","stale":false,"prev":"us-md/md.-code-local-government-4-214","next":"us-md/md.-code-local-government-4-216"},"notice":"GroundRules: Original legal text. Not legal advice."}