Md. Code, Tax-Gen. § 13-936

Current with changes from the 2024 legislative session from Chs. 2 through 1049, effective on or before 6/1/2024
Section 13-936 - Applicability
(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.
(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.
(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.
(d) This part does not apply to an individual who files a joint Maryland income tax return.

Md. Code, TG § 13-936

Amended by 2016 Md. Laws, Ch. 387,Sec. 2, eff. 10/1/2018.
Amended by 2014 Md. Laws, Ch. 594,Sec. 1, eff. 10/1/2014.
Amended by 2014 Md. Laws, Ch. 590,Sec. 1, eff. 10/1/2014.