2013 Maryland Code
TAX - GENERAL
§ 13-921 - Withholding of refund


MD Tax-Gen Code § 13-921 (2013) What's This?

§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.

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