§ 13-920
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/md/tax-general/13-920A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§13–920.
(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.