Maryland Code, TAX – GENERAL 13-920

state: means :

(1) a state, possession, territory, or commonwealth of the United States; or

(2) the District of Columbia. See

(a) In this part the following words have the meanings indicated.

(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 state charged with the imposition, assessment, or collection of state income taxes.