Maryland § 18-19C-09

Full text of Maryland Maryland Code § 18-19C-09, with citation guidance and answers to common questions.

§ 18-19C-09.

    (a)    The State Treasurer shall issue refunds as specified in this section.

    (b)    If the contribution of an ABLE account contributor under the Maryland ABLE Program would result in aggregate contributions from all contributors to the ABLE account for the taxable year exceeding the amount specified in § 529A(b)(2) of the Internal Revenue Code for each calendar year in which the taxable year begins, the State Treasurer shall issue a refund to the ABLE account contributor.

    (c)    The State Treasurer shall adopt procedures to ensure that contributions to the account of each ABLE account holder do not exceed the total maximum amount determined under § 529A(b)(6) of the Internal Revenue Code.

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Frequently Asked Questions About Maryland § 18-19C-09

What does Maryland Code § 18-19C-09 cover?

Section 18-19C-09 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-09?

A common citation format is "Maryland Code § 18-19C-09" (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-09 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.