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§ 13-935. Definitions

West's Annotated Code of MarylandTax-GeneralEffective: October 1, 2016

West's Annotated Code of Maryland
Tax-General (Refs & Annos)
Title 13. Procedure (Refs & Annos)
Subtitle 9. Refunds and Offsets (Refs & Annos)
Part VII. Income Tax Refund Withholding--Warrants (Refs & Annos)
Effective: October 1, 2016
MD Code, Tax - General, § 13-935
§ 13-935. Definitions
Currentness
In general
(a) In this part the following words have the meanings indicated.
Refund
(b) “Refund” means an individual's Maryland income tax refund.
Warrant
(c)(1) “Warrant” means a criminal arrest warrant.
(2) “Warrant” includes a warrant issued for or that results from:
(i) a failure to appear before a court of the State;
(ii) a violation of the Maryland Vehicle Law that is punishable by a term of confinement; or
(iii) a violation of probation.
(3) “Warrant” does not include a body attachment.
Warrant official
(d) “Warrant official” means an official of the federal, State, or local government charged with serving a warrant.

Credits

Added by Acts 2012, c. 451, § 1, eff. Oct. 1, 2012. Amended by Acts 2014, c. 590, § 1, eff. Oct. 1, 2014; Acts 2014, c. 594, § 1, eff. Oct. 1, 2014; Acts 2016, c. 387, § 1, eff. Oct. 1, 2016.
MD Code, Tax - General, § 13-935, MD TAX GENERAL § 13-935
Current through legislation effective through April 9, 2023, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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