2021 Maryland Statutes
Tax - General
Title 13 - Procedure
Subtitle 9 - Refunds and Offsets
Part V - Political Subdivision Liabilities -- Withholding of Tax Refunds and Payments
Section 13-926 - Certification and Request for Withholding; Exceptions; Priorities
(a) Except as provided in subsection (b) of this section, a local official may:
(1) certify to the Comptroller the existence of a person’s delinquent tax liability or any other liability owed by the person to the local official’s political subdivision; and
(2) request the Comptroller to withhold any refund and vendor payment to which the person is entitled.
(b) A local official may not certify or request the Comptroller to withhold a refund or vendor payment unless the laws of the local official’s political subdivision:
(1) allow the Comptroller to certify tax due to the State;
(2) allow the Comptroller to request the local official to withhold from any vendor payment the person’s tax due to the State; and
(3) provide for the payment of the amount withheld to the Comptroller.
(c) The withholding of a refund or vendor payment shall be subject to the priorities under § 13-918 of this subtitle.
