§ 13-920. Definitions

MD Tax-Gen Code § 13-920 (2019) (N/A)
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(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.