Subtitle 9—Refunds and Offsets

• MD Tax General T. 13, Subt. 9, Refs & Annos
• Part I. Refunds
• Part II. Financial Institution Franchise Tax and Income Tax Abatements and Offsets
• Part III. Debt Certification—Withholding of Income Tax Refunds
• Part IV. Out–of–State Income Tax Liability—Withholding of Income Tax Refunds
• Part V. Political Subdivision Liabilities—Withholding of Tax Refunds and Payments
• Part VI. Federal Nontax Liabilities—Withholding of Tax Refunds and Payments
• Part VII Income Tax Refund Withholding—Warrants