2010 Maryland Code
TAX - GENERAL
TITLE 13 - PROCEDURE
Subtitle 9 - Refunds and Offsets
Section 13-931 - In general.

§ 13-931. In general.
 

(a)  Certification of liability and request for payment.- 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)  Requirements.- 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)  Application according to priorities in § 13-918.- The Comptroller shall apply a refund or vendor payment received from a federal official according to the priorities under § 13-918 of this subtitle. 
 

[2006, ch. 577.]