(a)In this section, “account” means the Local Reserve…#
(a) In this section, “account” means the Local Reserve Account established to comply with § 2-606 of this subtitle.
(b)This section applies to a county or municipal…#
(b) This section applies to a county or municipal corporation that receives an overpayment or underpayment of local income tax revenue from the Comptroller.
(c)After reviewing income tax revenue distributions to a…#
(c) After reviewing income tax revenue distributions to a county or municipal corporation, if the Comptroller determines that the county or municipal corporation received an underpayment of income tax, the Comptroller shall initially pay the amount due to the county or municipal corporation from the account.