# Tax - General (GTG)

## Title 13. Procedure

### Subtitle 1. Definitions; General Provisions

#### Section 13-105

Subject to the approval of the Treasurer, the Comptroller by regulation may provide for payment in funds that are immediately available to the State of any delinquent unpaid tax liability for:

(1) income tax withheld by an employer;

(2) income tax from a corporation; or

(3) sales and use tax.

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Md. Code Ann., Tax-Gen. (as displayed at mgaleg.maryland.gov, October 16, 2026)