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2018 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 (2018)
(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.
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