There is a newer version of the Maryland Code
2010 Maryland Code
TAX - GENERAL
TITLE 13 - PROCEDURE
Subtitle 9 - Refunds and Offsets
Section 13-920 - Definitions.
§ 13-920. Definitions.
(a) In general.- In this part the following words have the meanings indicated.
(b) Refund.- "Refund" means an individual's Maryland income tax refund or any other state's individual income tax refund.
(c) Taxing official.- "Taxing official" means a unit or official of another state charged with the imposition, assessment, or collection of state income taxes.
[1998, ch. 19.]
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