Maryland § 18-19C-01
Full text of Maryland Maryland Code § 18-19C-01, with citation guidance and answers to common questions.
§ 18-19C-01.
(a) In this subtitle the following words have the meanings indicated.
(b) “ABLE account” means an account described under § 529A(e) of the Internal Revenue Code.
(c) “ABLE account contributor” means an individual who contributes money to an ABLE account described under § 529A(e) of the Internal Revenue Code.
(d) “ABLE account holder” means an individual who is the designated beneficiary of an account described under § 529A(e) of the Internal Revenue Code.
(e) “Designated beneficiary” means an individual described in § 529A(e) of the Internal Revenue Code.
(f) “Eligible individual” means an individual described in § 529A(e) of the Internal Revenue Code.
(g) “Maryland ABLE Program” means a qualified ABLE program described in § 529A(b) of the Internal Revenue Code.
(h) “Qualified disability expenses” means expenses described in § 529A(e) of the Internal Revenue Code.
Frequently Asked Questions About Maryland § 18-19C-01
What does Maryland Code § 18-19C-01 cover?
Section 18-19C-01 is part of the Maryland Code, the codified statutory law of Maryland. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Maryland § 18-19C-01?
A common citation format is "Maryland Code § 18-19C-01" (Maryland). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Maryland law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Maryland official source linked on this page or consult a licensed Maryland attorney.
How does Maryland § 18-19C-01 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Maryland can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Maryland.