Maryland Code — Tax-General + Tax-Property Articles
Md. Code Ann., Tax-Gen. § 13-909
§ 13-909
# (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:
# (1)
may offset the deficiencies to the extent of the overpayments; but
# (2)
may not allow a refund that is barred under Subtitle 11 of this title.
# (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.
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In this article (40 sections)
- gtg-13-828 · § 13-828
- gtg-13-829 · § 13-829
- gtg-13-830 · § 13-830
- gtg-13-831 · § 13-831
- gtg-13-832 · § 13-832
- gtg-13-834 · § 13-834
- gtg-13-835 · § 13-835
- gtg-13-836 · § 13-836
- gtg-13-837 · § 13-837
- gtg-13-838 · § 13-838
- gtg-13-839 · § 13-839
- gtg-13-840 · § 13-840
- gtg-13-841 · § 13-841
- gtg-13-842 · § 13-842
- gtg-13-845 · § 13-845
- gtg-13-901 · § 13-901
- gtg-13-902 · § 13-902
- gtg-13-903 · § 13-903
- gtg-13-904 · § 13-904
- gtg-13-905 · § 13-905
- gtg-13-906 · § 13-906
- gtg-13-908 · § 13-908
- gtg-13-909 · § 13-909
- gtg-13-912 · § 13-912
- gtg-13-913 · § 13-913
- gtg-13-914 · § 13-914
- gtg-13-915 · § 13-915
- gtg-13-916 · § 13-916
- gtg-13-917 · § 13-917
- gtg-13-918 · § 13-918
- gtg-13-919 · § 13-919
- gtg-13-920 · § 13-920
- gtg-13-921 · § 13-921
- gtg-13-922 · § 13-922
- gtg-13-925 · § 13-925
- gtg-13-926 · § 13-926
- gtg-13-927 · § 13-927
- gtg-13-930 · § 13-930
- gtg-13-931 · § 13-931
- gtg-13-932 · § 13-932