Home Table of Contents

§ 13-936. Application of part

West's Annotated Code of MarylandTax-GeneralEffective: October 1, 2019

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, 2019
MD Code, Tax - General, § 13-936
§ 13-936. Application of part
Currentness
In general
(a) This part applies only to individuals who:
(1) are residents of Baltimore City, Washington County, or a county that participates in the program under this part; or
(2) have an outstanding warrant from Baltimore City, Washington County, or a county that participates in the program under this part.
Notification of county's intention to participate
(b) A county may participate in the program under this part if the sheriff of the county notifies the Comptroller of the county's intention to participate on or before December 31 of the first taxable year for which the county intends to participate.
Notification of county's intention not to participate
(c) A county's participation in the program under this part continues until the sheriff of the county notifies the Comptroller of the county's intention not to participate in the program.
Exceptions
(d) This part does not apply to an individual who files a joint Maryland income tax return.

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; Acts 2016, c. 387, § 2, eff. Oct. 1, 2018.
MD Code, Tax - General, § 13-936, MD TAX GENERAL § 13-936
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.
End of Document