2019 Maryland Code
Tax - General
Title 13 - Procedure
Subtitle 9 - Refunds and Offsets
Part VI - Federal Nontax Liabilities -- Withholding of Tax Refunds and Payments.
§ 13-931. In general.

    (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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