Md. Code, Tax-Gen. § 13-920

Current with changes from the 2024 legislative session from Chs. 2 through 1049, effective on or before 6/1/2024
Section 13-920 - Definitions
(a) In this part the following words have the meanings indicated.
(b) "Refund" means an individual's Maryland income tax refund or any other state's individual income tax refund.
(c) "Taxing official" means a unit or official of another state charged with the imposition, assessment, or collection of state income taxes.

Md. Code, TG § 13-920