(a)In this part the following words have the meanings…#
(a) In this part the following words have the meanings indicated.
(b)“Refund” means an individual’s Maryland income tax…#
(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…#
(c) “Taxing official” means a unit or official of another state charged with the imposition, assessment, or collection of state income taxes.