We consider a framework for non-ideal magnetohydrodynamics in general relativity, paying particular attention to the physics involved. The discussion highlights the connection between the microphysics (associated with a given equation of state) and the global dynamics (from the point of view of numerical simulations), and includes a careful consideration of the assumptions that lead to ideal and resistive magnetohydrodynamics. We pay particular attention to the issue of local charge neutrality, which tends to be assumed but appears to be more involved than is generally appreciated. While we do not resolve all the involved issues, we highlight how some of the assumptions and simplifications may be tested by simulations. The final formulation prepares the ground for a new generation of models of relevant astrophysical scenarios.