Maryland Tax - General Section 13-918

      The Comptroller shall honor income tax refund interception requests in the following order:

            (1)      a refund interception request to collect an unpaid State, county, or municipal tax;

            (2)      a refund interception request under Title 10, Subtitle 1, Part II of the Family Law Article;

            (3)      a refund interception request for converted funds under § 15-122.2 of the Health - General Article;

            (4)      any other refund interception request by the State, county or other political subdivision of the State; and

            (5)      a request for intercept made by a taxing official under Part IV of this subtitle.