(a)      After making the distribution required under § 2-613 of this subtitle, the Comptroller shall distribute monthly 24% of the remaining income tax revenue from corporations to a special fund to be distributed as provided in subsection (b) of this section.

      (b)      (1)      From the special fund, the Comptroller shall distribute an amount equal to 24% of the cost to administer the income tax on corporations to an administrative cost account.

            (2)      After making the distribution required under paragraph (1) of this subsection, the Comptroller shall distribute the balance in the special fund to the Gasoline and Motor Vehicle Revenue Account in the Transportation Trust Fund.