<?xml version='1.0' encoding='utf-8'?>
<section article="gtg" article_name="Tax - General" number="13-918" title_number="13" title_name="Procedure" subtitle_number="9" subtitle_name="Refunds and Offsets">
  <level label="a">
    <text>The Comptroller shall honor income tax refund interception requests in the following order:</text>
    <level label="1">
      <text>a refund interception request to collect an unpaid State, county, or municipal tax;</text>
    </level>
    <level label="2">
      <text>a refund interception request under Title 10, Subtitle 1, Part II of the Family Law Article;</text>
    </level>
    <level label="3">
      <text>a refund interception request for converted funds under § 15–122.2 of the Health – General Article;</text>
    </level>
    <level label="4">
      <text>a refund interception request under § 3–304 of the State Finance and Procurement Article;</text>
    </level>
    <level label="5">
      <text>any other refund interception request by the State, county, or other political subdivision of the State;</text>
    </level>
    <level label="6">
      <text>a request for intercept made by a taxing official under Part IV of this subtitle; and</text>
    </level>
    <level label="7">
      <text>a request for intercept made by a federal official under Part VI of this subtitle.</text>
    </level>
  </level>
  <level label="b">
    <text>The Comptroller shall honor vendor payment interception requests in the same order of priority provided in subsection (a) of this section for honoring income tax refund interception requests.</text>
  </level>
</section>
