State Codes and Statutes
Statutes > Maryland > Tax-general > Title-13 > Subtitle-9 > 13-920§ 13-920. Definitions.
(a) In general.- In this part the following words have the meanings indicated.
(b) Refund.- "Refund" means an individual's Maryland income tax refund or any other state's individual income tax refund.
(c) Taxing official.- "Taxing official" means a unit or official of another state charged with the imposition, assessment, or collection of state income taxes.
[1998, ch. 19.]
