§ 13-930. Definitions
West's Annotated Code of MarylandTax-General
MD Code, Tax - General, § 13-930
§ 13-930. Definitions
(b) “Federal official” means a unit or official of the federal government charged with the collection of nontax liabilities payable to the federal government pursuant to 31 U.S.C. § 3716.
(c) “Nontax liability due the State” means a liability certified by the Secretary of Budget and Management to the Comptroller.
(d) “Refund” means an amount described as a refund of tax under the provisions of law that authorize its payment.
Credits
Added by Acts 2006, c. 577, § 1, eff. July 1, 2006.
MD Code, Tax - General, § 13-930, MD TAX GENERAL § 13-930
Current through legislation effective through April 25, 2024, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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