There is a newer version
of
this Section
2017 Maryland Code
Tax - General
Title 13 - Procedure
Subtitle 9 - Refunds and Offsets
Part IV - Out-of-State Income Tax Liability -- Withholding of Income Tax Refunds.
§ 13-920. Definitions
Universal Citation: MD Tax-Gen Code § 13-920 (2017)
- (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.
Disclaimer: These codes may not be the most recent version. Maryland may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
