§ 13-921
121 words·~1 min read·
/md/tax-general/13-921A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§13–921.
(a)Except as provided in subsection
(b)of this section, a taxing official may:
(1)certify to the Comptroller the existence of an individual’s delinquent income tax liability; and
(2)request the Comptroller to withhold any refund to which the individual is entitled.
(b)A taxing official may not certify or request the Comptroller to withhold a refund unless the laws of the taxing official’s state:
(1)allow the Comptroller to certify an income tax due;
(2)allow the Comptroller to request the taxing official to withhold the individual’s tax refund; and
(3)provide for the payment of the refund to Maryland.
(c)The withholding of a refund shall be subject to the priorities under § 13-918 of this subtitle.