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COMCOR - Code of Montgomery County Regulations
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CHAPTER 1. GENERAL PROVISIONS - REGULATIONS
CHAPTER 1A. STRUCTURE OF COUNTY GOVERNMENT - REGULATIONS
CHAPTER 2. ADMINISTRATION - REGULATIONS
CHAPTER 2B. AGRICULTURAL LAND PRESERVATION - REGULATIONS
CHAPTER 3. AIR QUALITY CONTROL - REGULATIONS
CHAPTER 3A. ALARMS - REGULATIONS
CHAPTER 5. ANIMAL CONTROL - REGULATIONS
CHAPTER 8. BUILDINGS - REGULATIONS
CHAPTER 8A. CABLE COMMUNICATIONS - REGULATIONS
CHAPTER 10B. COMMON OWNERSHIP COMMUNITIES - REGULATIONS
CHAPTER 11. CONSUMER PROTECTION - REGULATIONS
CHAPTER 11A. CONDOMINIUMS - REGULATIONS
CHAPTER 11B. CONTRACTS AND PROCUREMENT - REGULATIONS
CHAPTER 13. DETENTION CENTERS AND REHABILITATION FACILITIES - REGULATIONS
CHAPTER 15. EATING AND DRINKING ESTABLISHMENTS - REGULATIONS
CHAPTER 16. ELECTIONS - REGULATIONS
CHAPTER 17. ELECTRICITY - REGULATIONS
CHAPTER 18A. ENERGY POLICY - REGULATIONS
CHAPTER 19. EROSION, SEDIMENT CONTROL AND STORMWATER MANAGEMENT - REGULATIONS
CHAPTER 19A. ETHICS - REGULATIONS
CHAPTER 20 FINANCE - REGULATIONS
CHAPTER 21 FIRE AND RESCUE SERVICES - REGULATIONS
CHAPTER 22. FIRE SAFETY CODE - REGULATIONS
CHAPTER 22A. FOREST CONSERVATION - TREES - REGULATIONS
CHAPTER 23A. GROUP HOMES - REGULATIONS
CHAPTER 24. HEALTH AND SANITATION - REGULATIONS
CHAPTER 24A. HISTORIC RESOURCES PRESERVATION - REGULATIONS
CHAPTER 24B. HOMEOWNERS’ ASSOCIATIONS - REGULATIONS
CHAPTER 25. HOSPITALS, SANITARIUMS, NURSING AND CARE HOMES - REGULATIONS
CHAPTER 25A. HOUSING, MODERATELY PRICED - REGULATIONS
CHAPTER 25B. HOUSING POLICY - REGULATIONS
CHAPTER 26. HOUSING AND BUILDING MAINTENANCE STANDARDS - REGULATIONS
CHAPTER 27. HUMAN RIGHTS AND CIVIL LIBERTIES - REGULATIONS
CHAPTER 27A. INDIVIDUAL WATER SUPPLY AND SEWAGE DISPOSAL FACILITIES - REGULATIONS
CHAPTER 29. LANDLORD-TENANT RELATIONS - REGULATIONS
CHAPTER 30. LICENSING AND REGULATIONS GENERALLY - REGULATIONS
CHAPTER 30C. MOTOR VEHICLE TOWING AND IMMOBILIZATION ON PRIVATE PROPERTY - REGULATIONS
CHAPTER 31. MOTOR VEHICLES AND TRAFFIC - REGULATIONS
CHAPTER 31A. MOTOR VEHICLE REPAIR AND TOWING REGISTRATION - REGULATIONS
CHAPTER 31B. NOISE CONTROL - REGULATIONS
CHAPTER 31C. NEW HOME BUILDER AND SELLER REGISTRATION AND WARRANTY - REGULATIONS
CHAPTER 33. PERSONNEL AND HUMAN RESOURCES - REGULATIONS
CHAPTER 33B. PESTICIDES - REGULATIONS
CHAPTER 35. POLICE - REGULATIONS
CHAPTER 36. POND SAFETY - REGULATIONS
CHAPTER 38A. RADIO, TELEVISION AND ELECTRICAL APPLIANCE INSTALLATION AND REPAIRS - REGULATIONS
CHAPTER 40. REAL PROPERTY - REGULATIONS
CHAPTER 41. RECREATION AND RECREATION FACILITIES - REGULATIONS
CHAPTER 41A. RENTAL ASSISTANCE - REGULATIONS
CHAPTER 42A. RIDESHARING AND TRANSPORTATION MANAGEMENT - REGULATIONS
CHAPTER 44. SCHOOLS AND CAMPS - REGULATIONS
CHAPTER 44A. SECONDHAND PERSONAL PROPERTY - REGULATIONS
CHAPTER 45. SEWERS, SEWAGE DISPOSAL AND DRAINAGE - REGULATIONS
CHAPTER 47. VENDORS - REGULATIONS
CHAPTER 48. SOLID WASTES - REGULATIONS
CHAPTER 49. STREETS AND ROADS - REGULATIONS
CHAPTER 50. SUBDIVISION OF LAND - REGULATIONS
CHAPTER 51 SWIMMING POOLS - REGULATIONS
CHAPTER 51A. TANNING FACILITIES - REGULATIONS
CHAPTER 52. TAXATION - REGULATIONS
CHAPTER 53. TAXICABS - REGULATIONS
CHAPTER 53A. TENANT DISPLACEMENT - REGULATIONS
CHAPTER 54. TRANSIENT LODGING FACILITIES - REGULATIONS
CHAPTER 55. TREE CANOPY - REGULATIONS
CHAPTER 56. URBAN RENEWAL AND COMMUNITY DEVELOPMENT - REGULATIONS
CHAPTER 56A. VIDEO GAMES - REGULATIONS
CHAPTER 57. WEAPONS - REGULATIONS
CHAPTER 59. ZONING - REGULATIONS
CHAPTER 60. SILVER SPRING, BETHESDA, WHEATON AND MONTGOMERY HILLS PARKING LOT DISTRICTS - REGULATIONS
MISCELLANEOUS MONTGOMERY COUNTY REGULATIONS
TABLE 1 Previous COMCOR Number to Current COMCOR Number
TABLE 2 Executive Regulation Number to Current COMCOR Number
TABLE 3 Executive Order Number to Current COMCOR Number
INDEX BY AGENCY
INDEX BY SUBJECT
County Attorney Opinions and Advice of Counsel
Sec. 33-118. Maximum annual contribution.
   (a)    Contribution limitations.
      (1)   Notwithstanding any other provision in this Division, to the extent required under the Internal Revenue Code, the annual additions described in this Section that are allocated in any limitation year to the retirement accounts of any participant must not exceed the lesser of:
         (A)   $30,000, effective January 1, 1995, or $40,000, effective January 1, 2002 (the “dollar limitation”); as adjusted by the Internal Revenue Service from time to time to reflect cost of living increases; or
         (B)   25 percent of the participant's compensation as defined below, or 100 percent of the participant's compensation, effective January 1, 2002, (the "percentage limitation").
      (2)   For purposes of this Section, the annual addition must be:
         (A)   County contributions;
         (B)   required participant contributions;
         (C)   forfeitures, but only if the retirement savings plan permits forfeitures to be added to the participant's account; and
         (D)   after-tax contributions.
      (3)   In this Section, for purposes of applying Section 415 of the Internal Revenue Code, “compensation” has the same meaning as provided in Treasury Regulation Section 1.415-2(d)(1), including amounts contributed at the election of the participant that are not includible in the gross income of the participant, under Sections 402(g)(3), 125, 457, and (effective January 1, 2001) 132(f)(4) of the Internal Revenue Code. Effective for limitation years after December 31, 2008, compensation must include amounts required to be included by Section 414(u)(12) of the Internal Revenue Code.
      (4)   For purposes of this Section, the maximum dollar limitation of $30,000 in subsection (a)(1)(A), or $40,000 effective January 1, 2002 and the maximum dollar limitation of $150,000 in subsection (b), or $200,000, effective January 1, 2002, must be automatically increased as permitted by United States Treasury Regulations to reflect cost-of-living adjustments.
      (5)   Amounts transferred from the State of Maryland Retirement or Pension Systems to the Board under Section 33-115(a)(4) do not constitute an annual addition under paragraph (2).
   (b)    Compensation limitation. For purposes of this retirement savings plan, for plan years beginning on or after January 1, 2002, only the first $200,000 of a participant's regular earnings, or any other amount permitted under Internal Revenue Code Section 401(a)(17), must be taken into account.
   (c)   Effective July 1, 2007, all contributions made to a participant’s account within 2 ½ months after termination of employment or within the limitation year that contains the termination from employment must be considered compensation for purposes of Internal Revenue Code Section 415, as amended.
   (d)   For purposes of this Section, limitation year means calendar year.
   (e)   For purposes of applying this Section, all defined contribution plans maintained by the County must be aggregated. (1994 L.M.C., ch. 13, § 2; 1996 L.M.C., ch. 27, § 1; 1998 L.M.C., ch. 30, § 2; 2003 L.M.C., ch. 3, § 1; 2003 L.M.C., ch. 13, § 1; 2006 L.M.C., ch. 33, § 1; 2009 L.M.C., ch. 2, § 1; 2010 L.M.C., ch. 49, § 1; 2011 L.M.C., ch. 9, § 1; 2012 L.M.C., ch. 11, § 1; 2017 L.M.C., ch. 7, §1.)
   Editor's note—2003 L.M.C., ch. 3, § 2, states: Rule of Interpretation. The amendments made by Section 1 of this Act must be interpreted to comply with requirements stated in letters issued on December 11, 2002, and January 14, 2003, by the Internal Revenue Service to the County regarding the continued qualification of County employee retirement plans. 2003, ch. 3, § 3, states, in part: (i) The amendments made by Section 1 of this Act to Code Section 33-118(a)(3) take effect January 1, 1998. (j) The amendments made by Section 1 of this Act to Code Section 33-118(b) take effect January 1, 2000.
   1996 L.M.C., ch. 27, § 1 incorrectly codified 33-118(a)(6) as 33-120(a)(5).1