Maryland Statutes
§ 18-19C-09
Maryland § 18-19C-09
This text of Maryland § 18-19C-09 is published on Counsel Stack Legal Research, covering Maryland primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Md. Code Ann., Education § 18-19C-09 (2026).
Text
(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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Bluebook (online)
Maryland § 18-19C-09, Counsel Stack Legal Research, https://law.counselstack.com/statute/md/ged/18-19C-09.