# Tax - General (GTG)

## Title 13. Procedure

### Subtitle 9. Refunds and Offsets

#### Section 13-920

(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.

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Md. Code Ann., Tax-Gen. (as displayed at mgaleg.maryland.gov, October 16, 2026)