Md. Code, Tax - General § 13-909
This is the official text of Md. Code, Tax - General § 13-909, part of Maryland’s Code, Tax - General — governs state taxation.
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§13–909.
Official statutory text
(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.
(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.
Status: in_force · Read it on the official government site
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