Section 13-920 - Definitions.

§ 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.]