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Maryland Code — Tax-General + Tax-Property Articles

Md. Code Ann., Tax-Gen. § 13-931

§ 13-931

Official textmgaleg.maryland.gov

# (a)

Except as provided in subsection (b) of this section, a federal official may:

# (1)

certify to the Comptroller the existence of a person’s delinquent nontax liability owed by the person to the federal government; and

# (2)

request the Comptroller to withhold any refund and vendor payment to which the person is entitled.

# (b)

A federal official may certify and request the Comptroller to withhold a refund or vendor payment only if the laws of the United States:

# (1)

allow the Comptroller, on behalf of the State, to certify tax and nontax liabilities due to the State;

# (2)

allow the Comptroller, on behalf of the State, to enter into a reciprocal agreement with the United States, pursuant to which the federal official would be required to offset federal payments to collect delinquent debts owed to the State; and

# (3)

provide for the payment of the amount withheld to the State.

# (c)

The Comptroller shall apply a refund or vendor payment received from a federal official according to the priorities under § 13-918 of this subtitle.

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In this article (40 sections)
  1. gtg-13-828 · § 13-828
  2. gtg-13-829 · § 13-829
  3. gtg-13-830 · § 13-830
  4. gtg-13-831 · § 13-831
  5. gtg-13-832 · § 13-832
  6. gtg-13-834 · § 13-834
  7. gtg-13-835 · § 13-835
  8. gtg-13-836 · § 13-836
  9. gtg-13-837 · § 13-837
  10. gtg-13-838 · § 13-838
  11. gtg-13-839 · § 13-839
  12. gtg-13-840 · § 13-840
  13. gtg-13-841 · § 13-841
  14. gtg-13-842 · § 13-842
  15. gtg-13-845 · § 13-845
  16. gtg-13-901 · § 13-901
  17. gtg-13-902 · § 13-902
  18. gtg-13-903 · § 13-903
  19. gtg-13-904 · § 13-904
  20. gtg-13-905 · § 13-905
  21. gtg-13-906 · § 13-906
  22. gtg-13-908 · § 13-908
  23. gtg-13-909 · § 13-909
  24. gtg-13-912 · § 13-912
  25. gtg-13-913 · § 13-913
  26. gtg-13-914 · § 13-914
  27. gtg-13-915 · § 13-915
  28. gtg-13-916 · § 13-916
  29. gtg-13-917 · § 13-917
  30. gtg-13-918 · § 13-918
  31. gtg-13-919 · § 13-919
  32. gtg-13-920 · § 13-920
  33. gtg-13-921 · § 13-921
  34. gtg-13-922 · § 13-922
  35. gtg-13-925 · § 13-925
  36. gtg-13-926 · § 13-926
  37. gtg-13-927 · § 13-927
  38. gtg-13-930 · § 13-930
  39. gtg-13-931 · § 13-931
  40. gtg-13-932 · § 13-932
Full table of contents →