About Statutes

This page accesses the Code of Maryland (Statutes) and the Maryland Municipal Charters and Resolutions as compiled and maintained by the Department of Legislative Services.

The Code is arranged by and organized into “Articles” (e.g. Transportation Article), which are further subdivided into “titles”, “subtitles”, “sections”, “subsections”, “paragraphs”, subparagraphs”, etc.

Note that the “official” compilation of the laws (Chapters) enacted at each session of the General Assembly is published by the State as the “Laws of Maryland”, commonly referred to as the “Session Laws”. The Session Laws for each session are compiled chronologically by chapter number and serve as the source law from which the statutes accessed here are derived.

While the “Laws of Maryland” (Session Laws) constitute the official laws of the State, this Code and the annotated versions noted below are accepted as “evidence” of the law in all State courts and by all public offices and officials (See § 10-201 of the Courts & Judicial Proceedings Article). However, in the event of a conflict between the Code and the Session Laws, the Session Laws prevail.

Note: Annotated versions of the Code, published by LexisNexis and West, are available in book and online formats. These Annotated Codes include references to case law, related citations, and explanatory notations.

The Municipal Charters are updated each year by incorporating all charter resolutions received by the Department through May 31 of that year. Individual Municipal Resolutions are published to the General Assembly website as they are received by the Department.

Statute Text

Article - Education
(a)   In this subtitle the following words have the meanings indicated.
(b)   “Account holder” means the person who established an investment account on behalf of a qualified designated beneficiary.
(c)   “Board” means the College Savings Plans of Maryland Board established under § 18-1904 of this title.
(d)   “Eligible educational institution” has the meaning stated in § 529(e) of the Internal Revenue Code.
(e)   “Investment account” means an account established by an account holder under this subtitle on behalf of a qualified designated beneficiary for the purpose of applying distributions toward qualified higher education expenses at eligible educational institutions.
(f)   “Plan” means the Maryland College Investment Plan established under this subtitle.
(g)   “Qualified designated beneficiary” has the meaning stated in § 529(e) of the Internal Revenue Code.
(h)   “Qualified higher education expenses” has the meaning stated in § 529(e) of the Internal Revenue Code.
(i)   “Qualified state tuition program” has the meaning stated in § 529 of the Internal Revenue Code.