(a)An individual subject to the State income tax under §…#
(a) An individual subject to the State income tax under § 10-105(a) of this subtitle, but not subject to the county income tax under § 10-106 of this subtitle, shall be subject to the tax imposed under this section.
(b)The rate of the tax imposed under this section shall be…#
(b) The rate of the tax imposed under this section shall be equal to the lowest county income tax rate set by any Maryland county in accordance with § 10-106 of this subtitle.
(c)The tax imposed under this section shall be distributed…#
(c) The tax imposed under this section shall be distributed by the Comptroller in accordance with § 2-609 of this article.