Maryland Code — Tax-General + Tax-Property Articles

Md. Code Ann., Tax-Gen. § 13-921

§ 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.

In this article (40 sections)