{"data":{"id":"us-md/md.-code-tax-general-2-110","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 2–110","heading":"","body":"(a) (1) The Comptroller shall include on the individual income tax return form a checkoff designated as the “State Chesapeake Bay and Endangered Species Fund Contribution”.\n(2) The checkoff shall state that:\n(i) the individual, or each spouse in the case of a joint return, may contribute to the State Chesapeake Bay and Endangered Species Fund the amount designated by the individual; and\n(ii) 1. the individual shall deduct the amount of the contribution from any refund to which the individual is entitled; or\n2. if the individual is not entitled to a refund, the individual shall add the amount of the contribution to the income tax to be paid with the return.\n(3) The Comptroller shall include, with the individual income tax return package, a description of the purposes for which the State Chesapeake Bay and Endangered Species Fund was established and the purposes for which the Fund may be used.\n(b) The Comptroller shall:\n(1) collect the checkoff contributions and account to the State Treasurer for the money collected;\n(2) from the contributions collected, distribute the amount necessary to administer the checkoff system to an administrative cost account; and\n(3) after the distribution under item (2) of this subsection, distribute the remainder of the money collected under this subsection to the Chesapeake Bay and Endangered Species Fund established under § 1-702 of the Natural Resources Article.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=2-110","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"938c860a2c19f6af9342cb3d9146793974b268b1c5e996b0fd23608a85d03efa","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-2-109","next":"us-md/md.-code-tax-general-2-111"},"notice":"GroundRules: Original legal text. Not legal advice."}