Section 13-926 - Certification and request for withholding; exceptions; priorities. - Maryland Statutes

§ 13-926. Certification and request for withholding; exceptions; priorities.
 

(a)  In general.- 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)  Exceptions.- 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)  Priorities.- The withholding of a refund or vendor payment shall be subject to the priorities under § 13-918 of this subtitle. 
 

[2005, ch. 444, § 3.]