Section 13-918 - Order of honoring requests. - Maryland Statutes

§ 13-918. Order of honoring requests.
 

(a)  Tax refund interception requests.- 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) a refund interception request under § 3-304 of the State Finance and Procurement Article; 

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

(6) a request for intercept made by a taxing official under Part IV of this subtitle; and 

(7) a request for intercept made by a federal official under Part VI of this subtitle. 

(b)  Vendor payment interception requests.- The Comptroller shall honor vendor payment interception requests in the same order of priority provided in subsection (a) of this section for honoring income tax refund interception requests. 
 

[An. Code 1957, art. 19, § 46; 1997, ch. 31, § 1; 1998, ch. 19; 2006, ch. 577; 2007, ch. 5; 2010, ch. 477.]