{"data":{"id":"us-md/md.-code-tax-general-13-909","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 13–909","heading":"","body":"(a) Without regard to the provisions of § 13-1104 of this title, if the tax collector determines a person’s financial institution franchise tax or income tax for multiple taxable years and simultaneously finds both overpayments and deficiencies in those taxable years, the tax collector:\n(1) may offset the deficiencies to the extent of the overpayments; but\n(2) may not allow a refund that is barred under Subtitle 11 of this title.\n(b) An overpayment determined under subsection (a) of this section may not be applied as an offset to a deficiency in any taxable year other than the years included in the Comptroller’s determination under subsection (a) of this section.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=13-909","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"6e1678feb447c7fbb80dfb582fb107d1e3f44c6f32af9aa9a386c216185c7193","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-13-908","next":"us-md/md.-code-tax-general-13-912"},"notice":"GroundRules: Original legal text. Not legal advice."}