{"data":{"id":"us-md/md.-code-tax-general-2-112","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 2–112","heading":"","body":"(a) (1) The Comptroller shall include on the individual income tax return form a checkoff designated as the “Maryland Cancer 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 Maryland Cancer 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 Maryland Cancer 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 Maryland Cancer Fund established under § 20-117 of the Health - General Article.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=2-112","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"cdf66331aaec544e749972e44ec7b662ae01a6da84327a6a60a930d8fa1c7ec0","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-2-111","next":"us-md/md.-code-tax-general-2-113"},"notice":"GroundRules: Original legal text. Not legal advice."}