{"data":{"id":"us-md/md.-code-tax-general-13-920","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 13–920","heading":"","body":"(a) In this part the following words have the meanings indicated.\n(b) “Refund” means an individual’s Maryland income tax refund or any other state’s individual income tax refund.\n(c) “Taxing official” means a unit or official of another state charged with the imposition, assessment, or collection of state income taxes.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=13-920","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"d974939780b5deed9fdfc3403729d7843410790560db920e9c321ea8964b54c5","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-13-919","next":"us-md/md.-code-tax-general-13-921"},"notice":"GroundRules: Original legal text. Not legal advice."}