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§ 13-920. Definitions

West's Annotated Code of MarylandTax-General

West's Annotated Code of Maryland
Tax-General (Refs & Annos)
Title 13. Procedure (Refs & Annos)
Subtitle 9. Refunds and Offsets (Refs & Annos)
Part IV. Out-of-State Income Tax Liability--Withholding of Income Tax Refunds (Refs & Annos)
MD Code, Tax - General, § 13-920
§ 13-920. 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 or any other state's individual income tax refund.
Taxing official
(c) “Taxing official” means a unit or official of another state charged with the imposition, assessment, or collection of state income taxes.

Credits

Added by Acts 1998, c. 19, § 1, eff. Oct. 1, 1998.
MD Code, Tax - General, § 13-920, MD TAX GENERAL § 13-920
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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