There is a newer version of the Maryland Code
Maryland Tax - General Section 13-920
§ 13-920.
  (a)   In this part the following words have the meanings indicated.
  (b)   "Refund" means an individual's Maryland income tax refund or any other state's individual income tax refund.
  (c)   "Taxing official" means a unit or official of another state charged with the imposition, assessment, or collection of state income taxes.
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