2021 Maryland Statutes
Estates and Trusts
Title 14 - Trusts
Subtitle 5 - Health Savings Accounts
Section 14-501 - Definition of Accounts -- Establishment -- Inapplicability of Article
(a) In this subtitle, “health savings account” has the meaning stated in § 223 of the Internal Revenue Code.
(b) A health savings account may be established as provided in § 15–144 of the Insurance Article.
(c) Except as provided in this subtitle or required by federal law, this article does not apply to a health savings account.