When a defendant is convicted of or pleads guilty to a crime and is sentenced to a term of imprisonment of at least 6 months but not more than 10 years, the court shall inform the defendant about the Income Tax Reconciliation Program established under § 2-120 of the Tax--General Article.

Added by Acts 2025, c. 734, § 1, eff. July 1, 2025; Acts 2025, c. 735, § 1, eff. July 1, 2025.