Section 13-921 - Withholding of refund. - Maryland Statutes

§ 13-921. Withholding of refund.
 

(a)  In general.- Except as provided in subsection (b) of this section, a taxing official may: 

(1) certify to the Comptroller the existence of an individual's delinquent income tax liability; and 

(2) request the Comptroller to withhold any refund to which the individual is entitled. 

(b)  Laws of taxing official's state.- A taxing official may not certify or request the Comptroller to withhold a refund unless the laws of the taxing official's state: 

(1) allow the Comptroller to certify an income tax due; 

(2) allow the Comptroller to request the taxing official to withhold the individual's tax refund; and 

(3) provide for the payment of the refund to Maryland. 

(c)  Priorities under § 13-918.- The withholding of a refund shall be subject to the priorities under § 13-918 of this subtitle. 
 

[1998, ch. 19.]