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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.)
Universal Citation: MD Tax-Gen Code § 13-936 (2018)
(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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