HARRY HUGHES, Governor

459

phrase "notwithstanding the provisions of § 277(j)",
which related to previously recorded instruments of
writing, is deleted as superfluous.

In subsection (b)(2)(ii) of this section, the
requirement that the apportionment of value is based
on the "ratio that the value ... in that county bears
to the value ... in all counties" is substituted for
the former requirement of "the value ... situate in
the county ... bears to the whole consideration
represented by such instrument", for accuracy.

In subsection (c) of this section, the phrase "from
the recordation tax that is collected under §
12-103(d) of this title" is added for clarity.

Also in subsection (c) of this section, the     former

reference that the revenue "be accounted     for" is

deleted in light of the requirement that the     revenue
"is payable to the Comptroller".

In subsections (d) and (e) of this section, the
references that "recordation tax that is collected
under § 12-103(e) of this title shall be paid" and
"recordation tax that is collected under § 12-103(f)
of this title shall be paid" are substituted for the
former references that the Department "shall remit
promptly" and "shall promptly remit" the taxes
collected, for clarity.

Also in subsections (d) and (e) of this section, the
phrases "of collecting the tax" are substituted for
the former phrases "of administering this subsection",
for clarity.

Also in subsections (d) and (e) of this section, the
words "the revenue" that relate to the Comptroller's
distribution are substituted for the former words "the
net proceeds", for clarity.

Also in subsections (d) and (e) of this section, the
former phrases "all as determined by the Comptroller"
are deleted as superfluous in light of the
requirements of subsections (d) and (e) specifying how
the revenues are allocated to each county.

The fourth sentence of former Art. 81, § 277(s) and
the fifth sentence of (t), which related to the power
of the Department regarding regulations, now appear as
§ 12-112 of this title.

The second clause of the fourth sentence of former
Art. 81, § 278(a) that related to apportionment of
county transfer taxes now appears in § 13-406 of this
article.