§ 13-926
154 words·~1 min read·
/md/tax-general/13-926A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§13–926.
(a)Except as provided in subsection
(b)of this section, a local official may:
(1)certify to the Comptroller the existence of a person’s delinquent tax liability or any other liability owed by the person to the local official’s political subdivision; and
(2)request the Comptroller to withhold any refund and vendor payment to which the person is entitled.
(b)A local official may not certify or request the Comptroller to withhold a refund or vendor payment unless the laws of the local official’s political subdivision:
(1)allow the Comptroller to certify tax due to the State;
(2)allow the Comptroller to request the local official to withhold from any vendor payment the person’s tax due to the State; and
(3)provide for the payment of the amount withheld to the Comptroller.
(c)The withholding of a refund or vendor payment shall be subject to the priorities under § 13-918 of this subtitle.