§ 2-110

# (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”.

# (2)

The checkoff shall state that:

(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

(ii) 1. the individual shall deduct the amount of the contribution from any refund to which the individual is entitled; or
2. 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.

# (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.

# (b)

The Comptroller shall:

# (1)

collect the checkoff contributions and account to the State Treasurer for the money collected;

# (2)

from the contributions collected, distribute the amount necessary to administer the checkoff system to an administrative cost account; and

# (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.