# Labor and Employment (GLE)

## Title 8. Unemployment Insurance

### Subtitle 6. Contributions

#### Section 8-640

In any year in which this title is not certified by the United States Secretary of Labor under Sec. 3304 of the Internal Revenue Code, the Secretary shall refund money that was collected from an instrumentality of the United States for which Congress permits employment to be covered employment. The refund shall be made in the same manner and within the same time period as provided under Sec. 8-638 of this subtitle.

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Md. Code Ann., Lab. & Empl. (as displayed at mgaleg.maryland.gov, October 16, 2026)