2018 Maryland Code
Tax - General
Title 13 - Procedure
Subtitle 9 - Refunds and Offsets
Part VII - Income Tax Refund Withholding -- Warrants
§ 13-936. Applicability (Abrogation of amendments effective September 30, 2019.)

  • (a) Residents of Anne Arundel County. -- This part applies only to individuals who:

    • (1) are residents of Anne Arundel County; or

    • (2) have an outstanding warrant from Anne Arundel County.

  • (b) Exception. -- This part does not apply to an individual:

    • (1) who is an active duty member of the armed forces of the United States; or

    • (2) who files a joint Maryland income tax return.

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