Md. Code, Tax - General § 13-921
Md. Code, Tax - General § 13-921
in effect(a) 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) 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) The withholding of a refund shall be subject 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§ion=13-921&enactments=falseFetched: 10/17/2026