Md. Code, Tax - General § 13-931

in effect

(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.

Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg&section=13-931&enactments=falseFetched: 10/17/2026