2018 Maryland Code
Tax - General
Title 13 - Procedure
Subtitle 9 - Refunds and Offsets
Part VII - Income Tax Refund Withholding -- Warrants
§ 13-936. Applicability
(a) Residents of Baltimore City, Washington County, or county participating in program. -- This part applies only to individuals who:
(1) are residents of Baltimore City, Washington County, or a county that participates in the program under this part; or
(2) have an outstanding warrant from Baltimore City, Washington County, or a county that participates in the program under this part.
(b) Notification of intent to participate. -- A county may participate in the program under this part if the sheriff of the county notifies the Comptroller of the county's intention to participate on or before December 31 of the first taxable year for which the county intends to participate.
(c) Duration of participation. -- A county's participation in the program under this part continues until the sheriff of the county notifies the Comptroller of the county's intention not to participate in the program.
(d) Exceptions. -- This part does not apply to an individual who files a joint Maryland income tax return.
